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Feature

  • Florida goes digital: The passage of the Florida Fiduciary Access to Digital Assets Act

Case Summaries

Germany

  • Allocation of right of taxation for severance payments
  • German Inheritance and Gift Tax Act does not violate EU law by denying the consideration of inheritance tax paid in another EU Member State
    Jersey
  • The Royal Court provides further guidance as to the recoverability of costs in trust proceedings

Legal Developments

Argentina

  • Draft Tax Amnesty Program and Voluntary Disclosure of Unreported Assets located within Argentina and Abroad (Plan)

Australia

  • The AMIT: A new breed of fund set to shake up the Australian funds management sector
  • Australia signs Memorandum of Cooperation on the Asia Region Funds Passport
  • Four changes financial advisers need to know about
  • There’s never been a more exciting time to be a FinTech startup in Australia
  • Two reasons why the FCA - ASIC agreement is important for innovators
  • Government responds to Australia’s FinTech priorities with tax concessions to drive innovation

Brazil

  • Brazil increases tax rates on capital gains for individuals and non-residents

France

  • Public register of trusts accessible as from 30 June 2016 - Decree n°2016-567 of 10 May 2016

Hong Kong

  • Impact of Fourth Protocol to Hong Kong/China double tax arrangement

India

  • India-Mauritius Tax Treaty renegotiated

United States

  • IRS issues proposed regulations altering compliance requirements of wholly foreign owned US domestic disregarded entities
  • Avoiding willful noncompliance: When does a non-willful failure to comply with US filing and reporting requirements become willful?

Around the Corner

Australia

  • The latest in anti-money laundering and counter-terrorism financing: What you need to know

Middle East - the Gulf

  • A primer on wealth management and estate planning in the Gulf countries

United States

  • Ten things to worry about when your company decides to relocate you to the United States
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