Newsworthy
The Swiss “Inheritance Tax Initiative.”
If a proposed 50% inheritance and gift tax passes, wealthy Swiss residents may consider moving out of the country. The federal government will levy this tax in addition to municipal or cantonal taxes.
Currently, there are no federal taxes at the federal level. The taxes will vary from canton to canton, usually over certain thresholds.
Taxpayers can claim a one-off tax exemption of all gifts and estate after the enactment of CHF 50 million (about $59 million).
MEINE VERÖFFENTLICHUNGEN
Will the U.S. Fully Implement OECD Tax?
The Biden administration wanted to enact the “Build Back Better Act” (BBB). The goal was to be OECD-compliant on its 15% global corporate minimum tax and strengthen GILTI.
BBB never came to a vote in the Senate until last week.
On July 27, a deal was reached to scale down BBB – the “Inflation Reduction Act of 2022” (IRA).
IRA includes the 15% CMT but does not include any GILTI changes.
Senators Manchin and Schumer pondered not putting US corporations at a competitive disadvantage and damage the US economy.
Estate Planning for Global Families
Estate Planning Journal, Thomson Reuters
March 2021
International Tax Journal / Thomson Reuters, March 2019 Article: International Tax Arbitration: Challenges and Opportunities
Estudos de Tributação Internacional, 2019 (International Taxation Studies) Co-author Editor: Lumen Juris ISBN: 978-85-519-1577-6
PUBLIC SPEECHES
Princeton University, New Jersey, U.S.A.
12th International RAIS Conference on Social Sciences and Humanities
Research Association for Interdisciplinary Studies (RAIS)
Theme: Global Corporate Tax Rate Competition – Who Pays the Bill?
John's Hopkins University
Research Association for Interdisciplinary Studies (RAIS)
Theme: International Tax Arbitration: Challenges and Opportunities
Princeton University, New Jersey, U.S.A.
10th International RAIS Conference on Social Sciences and Humanities
Research Association for Interdisciplinary Studies (RAIS)
Theme: Should Taxpayers Have Access to the International Tax Arbitration Procedure?
UCLA – Law
Midyear Meeting – Research Forum
Theme: Taxpayer Participation in International Tax Arbitration
McGill University, Faculty of Law, Montreal, Canada
Joint North American Conference on International Economic Law. American Society of International Law (ASIL)
Theme: Managing International (Dis) Integration. Taxpayer ‘s Participation in the International Tax Arbitration
New York Law School
ALWD 2019 Scholars Workshop and Forum
Theme: Global Corporate Tax Rate Competition – Who Pays the Bill?
Universidade de Coimbra – Portugal
Theme: Limits of Law: States vs. Corporations
Princeton University, New Jersey, U.S.A.
Session Chair
13th International RAIS Conference on Social Sciences and Humanities
Research Association for Interdisciplinary Studies (RAIS)
Theme: Global Tax Competition: Corporation vs. State
John's Hopkins University
Research Association for Interdisciplinary Studies (RAIS)
Theme: International Tax Competition: Corporation vs. State
NEWSWORTHY
Bahamas Blacklisted, and its Enforced Regulatory Requirements
Brazil’s Lower House Approves Tax on Offshore Blocker
B.V.I, Bahamas, Other Caribbean Jurisdictions Vs. OECD Minimum Global Tax
BRAZIL’s TAX REFORM APPROVED IN LOWER HOUSE OF CONGRESS
The Landing of the New Transfer Pricing Regulations in Brazil.
Brazil has published new transfer pricing (TP) regulations adopting the arm’s-length principle (Medida Provisória (MP) No 1.152).
Foreign Direct Investment in to Brazilian entities report obligation & Relaxation on non-Resident Bank Accounts in Brazil
Spain’s Additional Temporary Wealth Tax Passed through Spain’s Parliament on December 29 2022.
SERVICE│SPOTLIGHT
TRUST &
ESTATE PLANNING
Die Abstimmung der Kundenwünsche mit der Steuerstrategie für eine zukünftige Übertragung von Vermögenswerten an Erben und andere Begünstigte ist entscheidend für die Erhaltung und Vermehrung des Kundenvermögens.
Das Verständnis der Bedürfnisse der Kunden und die Planung zur Minimierung ihrer Übertragungs- und Einkommenssteuerbelastung sichern eine effiziente Nachfolgeplanung.
Eine große Vielfalt von Steuersystemen auf der ganzen Welt - ohne die richtige Beratung - kann multinationale Familien schwer beeinträchtigen. Die Überwachung und Annäherung an die verschiedenen Steuervorschriften, die Vorbereitung, Annäherung und Planung des Übergangs sind ausschlaggebend dafür, ob man sich für Steuervorteile qualifiziert.
LAW SERVICES FOR
GLOBAL MINDS
Gilda Almeida is an experienced international tax lawyer.
and provides strategic planning advice for global entities and individuals.
International Tax Journal / Thomson Reuters, August 2019
Article: International Tax Arbitration: Global Tax Competition: Corporate vs. State