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Switzerland: Future Tax Reforms Boost Competitiveness Strategy

Federal Council signals administrative simplifications and long-term tax initiatives

UK plastic packaging tax data increases scrutiny on supply chains

This hike in registrations was despite total revenues generated by PPT decreasing 4% last year.

Luxembourg’s new carried interest regime

The regime applies from 2026 and includes two key changes: a broader range of eligible individuals and more favourable tax treatment.

China's new tax rules for offshore trusts - what you need to know

Offshore trusts remain a valuable tool for succession planning, family governance, asset protection and investment holding.

UAE Extends Corporate Tax Relief for Small Businesses

A taxpayer electing for SBR is treated as having no taxable income for the relevant tax period.

Joint accounts: when a simple solution creates unexpected tax surprises

Cash can usually be transferred without triggering capital gains tax.

New Chinese Mainland offshore trust tax regime: immediate implications for settlors, beneficiaries and trustees

Rather than targeting a single aspect of trust planning, the Announcement creates a comprehensive taxation and reporting framework that applies throughout the life of an offshore trust, from initial funding through to ultimate succession.

Trump's New Tariffs on Canada Raise Familiar Legal Risks

The rarely mentioned provision allows the president to respond to "unequal impositions or discriminations" against American goods, but its application has never been tested in court or previously used to implement tariffs.

UK tax adviser registration: New regulations confirm deferral for investment managers

HM Treasury has now made Regulations setting out the dates for the introduction of the UK tax adviser registration regime.

The most common flag registration jurisdictions: key advantages, disadvantages, and tax implications

Alongside the increasing level of attention from tax and customs authorities, it is also evident that certain structures regarded as particularly favourable may subsequently become subject to audits or challenges

Family trust distribution tax amnesty: halfway mark reminder

The general interest charge (GIC) imposed on FTDT liabilities also ceased to be tax deductible from 1 July 2025.

China's new offshore trust tax guidance: Considerations for existing offshore trusts

This briefing provides a high-level overview of the reported developments from an offshore law perspective and highlights considerations for clients with existing offshore trust structures.

Guernsey’s economic substance requirements

The Substance Regulations impose economic substance requirements on certain bodies that have income arising from a relevant activity.

Jennifer Best and Imke Gerdes Examine Proposed Public Country-by-Country Reporting in Bloomberg Tax

They discuss how the legislation would expand transparency obligations beyond existing confidential reporting frameworks and how it would potentially interact with existing public reporting frameworks.

Benjamin Homo Named "Lawyer of the Year" in Tax Law in France

This recognition also reflects the strength of the team. As Benjamin puts it, "Tax is a team sport, especially in transactions."

Charitable gifts in Wills – the 'hidden' new inheritance tax ('IHT') trap

From this it appears that the main objective of the changes is to make sure that there will be no exemption from IHT where assets may pass to non-UK charities or clubs.

More businesses set for tax relief as government unveils latest rates cuts

Francis said the exclusion of certain venues would naturally be “a source of frustration for many operators” and was unlikely to end the debate on business rate reform.

UK PM Andy Burnham's tax agenda: SDLT reform, the 50p rate or even a wealth tax?

On tax, the Labour Party committed in its election manifesto not to increase National Insurance, the basic, higher or additional rates of income tax, or VAT.

Herbert Smith Freehills Kramer advises Aware Super on tax aspects of acquiring a further 25.1% interest in retirement village operator Keyton

The HSF Kramer team was led by Tax partners Ryan Leslie and Jinny Chaimungkalanont

Brazil's oil industry weighs fresh legal challenge to export tax

According to the sources, extending the tax through an administrative act gave it a regulatory character and weakened the government’s argument