Gilda Almeida

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).

Lea el artículo

MIS PUBLICACIONES

Ver todo

Mis publicaciones

Wealth Tax. A New Trend?

Lea más →

Transfer Pricing in Brazil: Towards Convergence with the OECD Standard

Lea más →

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

Lea más →

¿Cómo aterrizar correctamente los regalos extranjeros?

Lea más →

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.

Lea más →

Estate Planning Journal Thomson Reuters

Estate Planning for Global Families

Estate Planning Journal, Thomson Reuters

March 2021

Lea más →

International Tax Journal

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

Lea más →

International Tax Journal

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

Lea más →

Estudos de Tributação Internacional

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

Lea más →

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

The Swiss “Inheritance Tax Initiative.”

U.K. Non-Dom Regime following UK election

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.

SERVICE│SPOTLIGHT

TRUST &
ESTATE PLANNING

Alinear los deseos del cliente con la estrategia fiscal para una futura transición de los activos a los herederos y otros beneficiarios es fundamental para preservar y mejorar el patrimonio de los clientes.

La comprensión de las necesidades de los clientes y la planificación para minimizar su transferencia y la carga del impuesto sobre la renta asegurarán una planificación eficiente de la sucesión.

Una gran variedad de regímenes fiscales en todo el mundo - sin el asesoramiento adecuado - puede afectar gravemente a las familias multinacionales. La supervisión y el enfoque de los diversos reglamentos fiscales, la preparación, el acercamiento y la planificación de la transición son determinantes para tener derecho a los beneficios fiscales.

Aprende más