Argentina's federal tax authority (Administración Federal de Ingresos Públicos, AFIP) has gazetted General Resolution No.5306/2022, establishing a new mandatory disclosure regime for international transactions for various legal entities.

The Hong Kong government has introduced a Bill providing tax concessions for investments managed by eligible single-family offices, with retrospective effect from 1 April 2022.

The UK government has further delayed the introduction of Making Tax Digital (MTD) for income tax self-assessment, the fifth such postponement since HMRC announced that the system would start operation in April 2018.

The latest round of financial sanctions against Russia, introduced on 16 December 2022, prohibits the provision of trust services to any designated person or anyone connected with Russia, unless the services were already being provided immediately before the regulations came into force.

The governments of Guernsey, the Isle of Man and Jersey have jointly announced that they are delaying the implementation of legislation to implement full public access to registers of company beneficial ownership, following the Court of Justice of the European Union's (CJEU’s) decision in cases C-37/20 and C-601/20.

The Privy Council of the United Kingdom (Privy Council) has voided a 2005 transfer made by the trustees of one Bermuda-based family trust to another. The transfer caused USD560 million of assets settled for the benefit of members of a Taiwanese family to be no longer available to them.

The England and Wales Court of Appeal (EWCA) has declared that a former cohabitant claiming an increased share of a family home bought in joint names with no declaration of trust must show detriment or a change of position.

From January 1, 2023, private corporations incorporated under the Ontario Business Corporations Act will need to maintain a transparency register of individuals with significant control (ISCs).

The England and Wales Family Court (EWFC) has awarded a formerly high-earning wife 54 per cent of the couple's GBP13-million matrimonial assets, because she had ‘made a relationship-generated sacrifice of her high earning career in investment finance to devote herself to supporting her husband's career choices and providing child-care for her children’.

The European Commission (EC) has published the legislative text for its proposed eighth version of the Directive for Administrative Cooperation in taxation (Directive 2011/16/EU, DAC8).