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Europe
Cyprus
Ernst & Young Cyprus Ltd
On 3 February 2021, the Cypriot Tax Department issued an announcement which provides for an extension of the deadlines for the submission of information on reportable cross-border tax arrangements under the EU Directive ...
Ernst & Young Cyprus Ltd
On 25 January 2021, the Tax Department issued Application Guidance No. 07/2021 which relates to tax residency and permanent establishment considerations in the context of the COVID-19 pandemic.
Kinanis LLC
It is expected that CySEC will publish relevant directives in due course with the relevant requirements and information on the Register.
Denmark
Plesner
With a combination of finalisation of existing legislative proposals and publication of new ones, the EU has over the past month made significant advances...
Plesner
With a recent legislative package, the EU Commission proposes to establish a pilot regime for distributed ledger technology (DLT) market infrastructures for financial instruments.
European Union
Nctm Studio Legale
On 28 January 2021, the European Commission extended the Temporary Framework for State aid measures to support the economy in the current emergency of COVID-19" (the "Temporary Framework")
Ernst & Young Cyprus Ltd
On 22 February 2021, the Council of the European Union (the Council) updated the European Union (EU) list of non-cooperative jurisdictions for tax purposes (the EU List).
Guernsey
Walkers
Guernsey's most recent States of Deliberation meeting has approved a detailed policy letter setting out proposals for new legislation which will affect banks...
Italy
Nctm Studio Legale
The increasingly frequent use by businesses of digital service providers (given the advantages – in terms of expanding business opportunities – that they can achieve) has led to a significant...
Marazzi & Associati
The blockchain (or Distributed Ledger Technology) has been one of the most discussed technological advancements in recent years, as well as its applications in financial services and other fields:
Jersey
Carey Olsen
In the Representation of Matthew David Smith and Ors. [2021] JRC 047 the Royal Court of Jersey has handed down an important decision, exercising its discretion to grant a moratorium...
Malta
Finance Malta
Dr Matthew Bianchi of FinanceMalta considers the implications of Brexit and the Covid-19 pandemic on the jurisdiction.
Turkey
Ozbek Attorney Partnership
20 Şubat 2021 tarihli ve 31401 sayılı Resmi Gazete'de yayımlanan Şirket Kuruluş Sözleşmesinin Ticaret Sicili Müdürlüklerinde İmzalanması Hakkında Tebliğ'de Değişiklik Yapılmasına Dair Tebliğ...
UK
Arthur Cox
In a high profile decision for the gig-economy, a unanimous UK Supreme Court has ruled that a group of Uber London drivers are workers and not independent contractors for the purposes
Brahams Dutt Badrick French LLP
In the first of two articles examining the hot topic of vaccines in the workplace, we bring you up to speed with the UK's COVID-19 vaccination programme, and explore the key legal...
Brahams Dutt Badrick French LLP
In Chalmers v Airpoint Ltd & Ors the Scottish EAT had to decide whether an articulate HR professional was protected from victimisation after she had made a vague allegation of discrimination in an...
Gowling WLG
The Supreme Court rules that Uber drivers are 'workers': what does this mean for 'worker' rights? Modern business and working models have changed the face of the employment landscape.
J A Kemp LLP
As discussed in our earlier news item here, one aspect of note in the new Guidelines is the introduction of a stricter approach to amending the description for conformity with the claims.
Vistra
On 19 February, the UK Supreme Court handed down a decision about the worker status of UK Uber drivers. The case first came before a judge in 2016, and many UK employers and workers had been...
The Sovereign Group
Analysis by NFU Mutual has predicted that IHT receipts are set to hit record highs. HMRC took in £3.7bn in IHT receipts between April and November, according to the research.
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