McDermott Will & Emery | Germany | 19 Apr 2023
On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of…
Miller Thomson LLP | Canada | 18 Apr 2023
High-net worth clients who plan to donate publicly listed securities (e.g. Public company shares, ETFs, mutual fund units, etc.) to charity should be…
Cordato Partners | Australia, Finland, Germany, etc. | 3 Apr 2023
The State of New South Wales (NSW) has announced the removal of tax surcharges on the purchase and ownership of real estate for foreign nationals…
Lee Tsai & Partners | China | 14 Mar 2023
On January 9, 2023, the Ministry of Finance and the State Taxation Administration issued Announcement No. 1 [2023], i.e., the Announcement on…
Michael Best & Friedrich LLP | USA | 16 Dec 2022
Generally speaking, owners of real property pay property taxes each year. However, most states recognize an exemption from property tax for land or…
Mourant | Guernsey | 9 Dec 2022
Guernsey has implemented the Income Tax (Substance Requirements) (Implementation) Regulations, 2021 (the Substance Regulations) 1 to address the…
LatinAlliance | El Salvador | 2 Dec 2022
El día 30 de noviembre de 2022, fue aprobado por la Asamblea Legislativa de El Salvador, un Decreto transitorio para la exención del…
K&L Gates LLP | USA | 21 Nov 2022
As the end of the calendar year approaches, we would like to remind our clients of some year-end estate planning ideas to consider. A person can…
LC Lawyers LLP | Hong Kong | 16 Nov 2022
In the first two chapters of this series, the author covered the basic requirements for establishing a charity in Hong Kong, as well as the…
LC Lawyers LLP | Hong Kong | 16 Nov 2022
继本系列文章的上篇和中篇分别总结了香港慈善团体成立的基本要求 和企业治理的义务 在 最后一篇中,我们将探讨一些有 关慈善团体税项豁免及实际操作 的实用信息,以期为有意投身慈 善事业的人士提供借鉴。香港法律允许慈善团体在符合若干条件后 获得税务优惠,最主要的优惠莫过于《税 务条例》第 88 条下的利…