Gilda Almeida

Newsworthy

Bahamas Blacklisted.

New Enforced Regulatory Requirements

Bahamas is now part of the EU list of non-cooperative jurisdictions for tax purposes (the ‘Blacklist’).

The Bahamian government seeks to align itself with EU requirements to be removed from the Blacklist.

New regulatory requirements will be implemented:

1 - Business License tax; and

2 - Economic substance-enhanced requirements.

Under the new Regulations - The Business License Act, 2023…

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MEINE VERÖFFENTLICHUNGEN

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Meine Veröffentlichungen

Transfer Pricing in Brazil: Towards Convergence with the OECD Standard

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Spain’s Additional Wealth Tax on Taxpayers With $2.9 Million in Assets.

Spain’s Additional Wealth Tax on Taxpayers With $2.9 Million in Assets

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Wie landet man ausländische Geschenke ordnungsgemäß?

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Will the U.S. Fully Implement OECD Tax?

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.

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Estate Planning Journal Thomson Reuters

Estate Planning for Global Families

Estate Planning Journal, Thomson Reuters

March 2021

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International Tax Journal

International Tax Journal / Thomson Reuters, August 2019
Article: International Tax Arbitration: Global Tax Competition: Corporate vs. State

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International Tax Journal

International Tax Journal / Thomson Reuters, March 2019 Article: International Tax Arbitration: Challenges and Opportunities

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Estudos de Tributação Internacional

Estudos de Tributação Internacional, 2019 (International Taxation Studies) Co-author Editor: Lumen Juris ISBN: 978-85-519-1577-6

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PUBLIC SPEECHES

Featured

Princeton University

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

John's Hopkins University

Research Association for Interdisciplinary Studies (RAIS)

Theme: International Tax Arbitration: Challenges and Opportunities

Princeton University

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

UCLA – Law

Midyear Meeting – Research Forum

Theme: Taxpayer Participation in International Tax Arbitration

McGill University

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

New York Law School

ALWD 2019 Scholars Workshop and Forum

Theme: Global Corporate Tax Rate Competition – Who Pays the Bill?

Universidade de Coimbra

Universidade de Coimbra – Portugal

Theme: Limits of Law: States vs. Corporations

Princeton University

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

University of Zurich

University of Zurich, Zurich, Switzerland

Theme: International Arbitration

Johns Hopkins University

John's Hopkins University

Research Association for Interdisciplinary Studies (RAIS)

Theme: International Tax Competition: Corporation vs. State

NEWSWORTHY

Featured

Bahamas Enforced Regulatory Requirements

Bahamas Blacklisted, and its Enforced Regulatory Requirements

Brazil Senate Approves Tax Bill

Brazilian Senate Approves Tax Bill

Brazil’s Lower House Approves Tax on Offshore Blocker

B.V.I, Bahamas, OtherCaribbean Jurisdictionsand OECD Minimum Global Tax

B.V.I, Bahamas, Other Caribbean Jurisdictions Vs. OECD Minimum Global Tax

BRAZIL’s TAX REFORM APPROVED IN LOWER HOUSE OF CONGRESS

The New Transfer Pricing in Brazil.

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 Investment in Brazil

Foreign Direct Investment in to Brazilian entities report obligation & Relaxation on non-Resident Bank Accounts in Brazil

Spain’s Additional Wealth Tax Passed in Spain

Spain’s Additional Temporary Wealth Tax Passed through Spain’s Parliament on December 29 2022.

Foreign Tax Credits -The New Arm's Length Requirement

The U.S. Chamber of Commerce and its Brazil-U.S. Business Council has asked Treasury for the immediate withdrawal, suspension, or modification of the new arm’s-length requirement in final foreign tax credit regulations, claiming that it is unjustifiably over-broad and punitive and that it could cause lasting damage to U.S. commercial and economic interests.

Is Wealth Tax a trend in Latin America?

Spain’s Additional Wealth Tax on Taxpayers With $2.9 Million in Assets. Can Global Families Safely Navigate a Wealth Strategic Plan?

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.

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