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International Tax Issues Organization for Economic Co-operation and Development Real Estate Investment Trust

Walkers

Jersey Adopts OECDs Global Minimum Tax Rate of 15%

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Jersey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

Cadwalader, Wickersham & Taft LLP

UK Budget 2023 – Key Tax Measures

The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Budget for 2023 on 15 March 2023. The Budget was delivered against a backdrop of some familiar political headwinds, caused by the lengthy shockwaves of...more

McDermott Will & Emery

Focus on Tax Strategies & Developments - January 2016

Protecting Americans from Tax Hikes Act of 2015—the Year-End Legislation f/k/a Extenders - Just in time for Christmas, Congress passed, with bipartisan support, and the President signed, the “Protecting Americans from...more

Alston & Bird

International Tax Advisory: New Law Brings Some Welcome FIRPTA Changes

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On December 18, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”). Despite the new law’s name, a number of its provisions affect foreign investors. The PATH Act introduces several...more

Latham & Watkins LLP

Federal Ministry of Finance publishes model for future double tax treaties

Latham & Watkins LLP on

Germany provides insight into its tax treaty negotiation policy. The German Federal Ministry of Finance has followed the lead of the United States, Austria and Belgium and has published a model double tax treaty for...more

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