Feature: Estate Planning & Taxation. Committee Report: International Practice. Plus, Our monthly Rundown: Tax Law Update, Philanthropy and Practical Practice Solutions.
Strategies to mitigate accumulation distributions of UNI.
A review of recent decisions.
How constructive ownership rules for CFCs impact planning and tips for practitioners to limit their reach.
Traps for clients and tips for advisors.
Key considerations for investors.
Cross-border planning challenges for affluent immigrants with global assets.
Timing considerations for late allocations of GST tax exemption before 2026.