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Tax Treaty

Cole Schotz

Canadians who own US Real Estate – US Estate Tax Implications

Cole Schotz on

Many Canadians own US-situs real estate, whether it is in New York, Florida, California or elsewhere in the US. It is often a surprise (or a “trap for the unwary”) to Canadian clients (or for that matter, any non-US client)...more

Dechert LLP

New Luxembourg-UK Double Tax Treaty Will Introduce Key Changes Including Access to Treaty Benefits for CIVs / Investment Funds

Dechert LLP on

Following the Luxembourg parliament’s ratification of the new Luxembourg-UK double tax treaty (“DTT”) on 19 July 2023, the new DTT should take effect in 2024. The UK ratified the new DTT on 7 June 2022....more

Cadwalader, Wickersham & Taft LLP

Hargreaves Property : What Does the Latest Decision Mean for UK Withholding Tax?

In many respects, the Upper Tribunal’s decision in Hargreaves Property will not have surprised tax practitioners as the decision reaffirms best practice considerations around a number of fundamental concepts in relation to UK...more

Cadwalader, Wickersham & Taft LLP

Pin-pointing Residence

The identification of where a company is resident is a critical element in accessing the benefits of a double tax treaty. GE Financial Investments Limited (“GEFI Limited”) was a UK incorporated and tax resident company...more

ArentFox Schiff

Come Together, Right Now? US Senate Passes Resolution to Ratify Chile-US Income Tax Treaty

ArentFox Schiff on

On June 22, 2023, the US Senate passed a resolution consenting to the ratification of the Income Tax Treaty between Chile and the United States (Treaty). The resolution opens the door for President Biden to formally ratify...more

McDermott Will & Emery

Italian Supreme Court Extends the Participation Exemption Regime to Non-resident Parent Companies

McDermott Will & Emery on

The Judgement - In its judgment no. 21261 issued on 19 July, the Italian Supreme Court stated that non-resident companies without an Italian permanent establishment (PE) are entitled to apply the Italian 95% participation...more

McDermott Will & Emery

IRS Criminal Investigation Division Is on the Hunt for Malta Pension Plan Participants and Promoters

McDermott Will & Emery on

There has been a growing trend of US taxpayers contributing non-cash assets, such as appreciated property, securities and cryptocurrency, into Maltese pension plans since the US-Malta Tax Treaty went into effect in 2011....more

Hogan Lovells

New double tax treaty between Luxembourg and the UK

Hogan Lovells on

On 19 July 2023, the new convention for the elimination of double taxation (the “New Convention”) between Luxembourg and the United Kingdom (the “Contracting States”) and its protocol were ratified by the Luxembourg Chamber...more

Holland & Knight LLP

U.S. Senate Approves Highly Anticipated U.S.-Chile Income Tax Treaty

Holland & Knight LLP on

The U.S. Senate, in a vote of 95-2 on June 22, 2023, approved a Resolution of Advice and Consent (the Resolution) to ratify the Convention Between the Government of the United States of America and the Government of the...more

White & Case LLP

Russia and Tax “Black-Lists”

White & Case LLP on

On 14 February 2023, the Council of the European Union approved adding Russia to the EU list of non-cooperative jurisdictions for tax purposes (the "EU List") (official publication on 21 February 2023)....more

Holland & Knight LLP

Entra en vigor el Convenio Multilateral para Tratados Tributarios en México

Holland & Knight LLP on

Se publicó en el Diario Oficial de la Federación (DOF) de México el decreto por el que se promulga el Convenio Multilateral para Implementar las Medidas Relacionadas con los Tratados Fiscales para Prevenir la Erosión de las...more

White & Case LLP

Mexico deposits with the OECD its Instrument of Ratification of the MLI

White & Case LLP on

Mexico has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Relevant Features of the MLI - On March 15,...more

Skadden, Arps, Slate, Meagher & Flom LLP

Exploring Potential Investor-State Treaty Challenges to the OECD’s Pillar Two Model Tax Rules

Adoption of the OECD Pillar Two model rules implementing accords on a global minimum corporate tax rate may result in anomalous or unfair results for some multinationals. Protections available under investment treaties,...more

Freeman Law

Does a Treaty Govern FBAR Reporting Obligations: A Federal Court Answers “Yes”

Freeman Law on

Introduction - Much of the current litigation between taxpayers and the United States has centered on the definition of willfulness or whether the non-willful FBAR penalty should apply on a per year or per account basis. ...more

Freeman Law

Reviewing a Foreign Legal Structure

Freeman Law on

Why You Should Hire a Tax Professional to Review Your Foreign Legal Structure - U.S. parented corporations that have foreign operations conducted through a foreign legal structure have significant U.S. tax filing and...more

Hogan Lovells

Spain releases its long awaited draft list of non-cooperative jurisdictions

Hogan Lovells on

On 12 January 2023 the Spanish Ministry of Finance published a draft of its long-awaited list of non-cooperative jurisdictions. Spain has finally not followed the EU approach with some jurisdictions. The draft Spanish list...more

Holland & Knight LLP

2023 Mexican Tax Considerations for Mexican and Foreign Taxpayers

Holland & Knight LLP on

Although no major tax reform was adopted in Mexico as part of the 2023 Economic Package, changes at an international level and some being brought at the regulatory level could have significant implications for different...more

K&L Gates LLP

Be Ready When the Dragon Awakens—Breathing Fire Back Into Business: What You Need to Know if You Are Coming to China in 2023

K&L Gates LLP on

What will you be doing on 8 January 2023? Many will head to the spa for National Bubble Bath Day, while others will be eating English toffee for National English Toffee Day. But for the thousands of businesses with...more

Bryan Cave Leighton Paisner

Delay to Luxembourg-UK treaty changes until 2024 at the earliest

The changes to the Luxembourg-UK treaty will not be effective until 2024 at the earliest because Luxembourg did not ratify the treaty changes in 2022.  The delay was expected, as trailed in our earlier blog, where we explore...more

Freeman Law

Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact

Freeman Law on

Short Summary:  The case discusses the validity of a closing agreement and if a taxpayer can set aside such agreement under malfeasance or misrepresentation of fact....more

Bryan Cave Leighton Paisner

Delay to Luxembourg-UK treaty changes - impact on UK real estate

Unexpectedly, it is likely the changes to the Luxembourg-UK double tax treaty will not be effective until 2024 at the earliest. Where that is the case, some Luxembourg investors in UK property rich entities will have another...more

International Wealth Tax Advisors

Foreign Authority Tax Requests: All the IRS Needs is Good Faith

The Internal Revenue Service and foreign tax authorities often collect and share taxpayer information on each others’ behalf. But when the Internal Revenue Service seeks taxpayer information at the request of a foreign...more

Holland & Knight LLP

Publicación del Convenio Multilateral para Tratados Tributarios en México

Holland & Knight LLP on

México suscribió el Convenio Multilateral para Implementar las Medidas Relacionadas con los Tratados Internacionales Destinadas a Prevenir la Erosión de las Bases Imponibles y el Traslado de Beneficios (Multilateral...more

Holland & Knight LLP

Senado ratifica el Convenio Multilateral para Tratados Tributarios en México

Holland & Knight LLP on

Las Comisiones Unidas de Relaciones Exteriores y de la Secretaría de Hacienda y Crédito Público del Senado de la República de México el 12 de octubre de 2022, aprobaron los Dictámenes relativos a la Convención Multilateral...more

Holland & Knight LLP

Ratificación del Convenio Multilateral para Tratados Tributarios en México

Holland & Knight LLP on

Se programó una reunión de trabajo de las Comisiones Unidas de Relaciones Exteriores y de la Secretaria de Hacienda y Crédito Público de México el 6 de octubre de 2022, para la discusión y en su caso aprobación de los...more

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