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Tax
Inheritance Tax
Australia
Coleman Greig Lawyers
CGT Event K3 occurs when a tax non-resident beneficiary inherits a CGT asset that is not "Taxable Australian Property".
Brazil
Koury Lopes Advogados
Sob a presidência do Ministro Luiz Fux, empossado no último dia 10/09/2020, o Supremo Tribunal Federal divulgou a Pauta de Julgamentos do Plenário,...
Koury Lopes Advogados
O Projeto de Lei nº 529/2020 proposto pelo Governador João Doria, que estabelece novas regras para o ITCMD (imposto sobre heranças e doações), recebeu parecer favorável do relator e segue em regime de urgência ...
British Virgin Islands
Carey Olsen
This guide to BVI's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Carey Olsen
This guide to BVI's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Canada
TaxChambers LLP
Most industries across the globe have been affected by recent world events. As lawyers, we've had to address new trends and demands in the market, including greater complexity in Canada/U.S. cross-border personal tax and estate planning.
Rotfleisch & Samulovitch P.C.
A testamentary trust is one that is created as a result of the death of an individual.
O'Sullivan Estate Lawyers LLP
In my prior blog of March 3, 2020, "Inheritance Tax, Wealth Tax and More Capital Gains Tax: The Future of Canadian Taxation", I raised the issue of whether new forms of tax might be introduced on the Canadian scene, including an inheritance tax or an annual wealth tax.
Cayman Islands
Walkers
Walkers has recently worked with ICLG to create a Private Client guide exploring the jurisdiction of the Cayman Islands for 2021.
Maples Group
The Cayman Islands comprise three islands: Grand Cayman, Cayman Brac and Little Cayman. They are located in the Western Caribbean Sea, approximately 500 miles south of Miami, Florida.
Cyprus
Oxford Management
Cyprus has established a local trust legislation that is a combination of the English Trustee Act of 1925 and the International Trust Law No.69 (I)/92 as amended by Law 20(I)/2012.
Czech Republic
Kinstellar
October 2020 – A long-debated government bill to abolish the real estate acquisition tax was signed into law by President Miloš Zeman on 18 September 2020.
European Union
The Sovereign Group
Theodora is a successful Turkish businesswoman who is married to an equally successful UK-domiciled husband.
Gibraltar
ISOLAS
The guide covers common issues in private client laws, including pre-entry tax planning; connection factors; taxation issues on inward investment; succession planning; trusts and foundations; immigration issues; ...
Fiduciary Group
Whilst at the moment the only global economic certainty appears to be uncertainty, there are a number of good news stories lying underneath these which are dominating the global headlines,
Hassans
On 31st December 2020, the Chief Minister of Gibraltar, Fabian Picardo, announced that a Framework Agreement had been reached between the United Kingdom and Spain in respect of Gibraltar...
Guernsey
Carey Olsen
This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures...
Carey Olsen
This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic...
Hong Kong
The Sovereign Group
As of 31 January 2021 a new UK visa will be available to British National (Overseas) citizens (BNOs) in Hong Kong and their close family memb
DQ Advocates
The Isle of Man Court has confirmed the ability to undo past actions that have resulted in adverse tax consequences on the basis of mistake.
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