A tax bill passed by the Canadian government that would increase its powers to tackle international tax avoidance has received the royal assent and can
Category: Law
Corporate veil dropping: British crown dependencies make beneficial ownership registers public, US takes baby steps
After years of dragging their heels, and to the surprise of many in the international community, the British Crown Dependencies of Jersey, Guernsey, and the
UBO-Registers in the BeNeLux, a state of play
Due to EU Directive 2015/849 (the “4th AML Directive”) and its successor, EU Directive 2018/843 (the “5th AML Directive), all EU Member States are held
Swiss corporate tax reform approved by popular referendum
Swiss corporate tax reform was largely approved by a popular referendum on Sunday, 19 May, with 64.4 percent of the population voting in favour of
US Supreme Court weighs constitutionality of state income taxation of trusts
On April 16, 2019, the U.S. Supreme Court heard arguments in Kaestner v. North Carolina Department of Revenue. The case will address the extent of the state’s
OECD requires specific countries to apply substance criterion
The OECD’s Forum on Harmful Tax Practices (FHTP) has decided to assess the preferential tax regimes of all zero- or low-tax jurisdictions on their substantial