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British Virgin Islands
Carey Olsen
In its recent decision in Net International Property Limited v Erez, the Eastern Caribbean Court of Appeal considered whether the BVI Courts had jurisdiction at common law to recognize an ...
Cayman Islands
Maples Group
The Cayman Islands continues to be a jurisdiction of choice for the establishment of investment funds, portfolio investment companies and corporate vehicles, each of which utilise secured...
Steven Manning, director at Walkers Professional Services (WPS) and Dorothy Scott, managing director of compliance and regulatory services, and previously a partner in the Investment Funds group at Walkers...
Ernst & Young Cyprus Ltd
Cyprus Tax Tribunal ruled, in the Banking case represented by EY, that payment systems services (VISA, MasterCard, Amex) are VAT exempt.
Ernst & Young Cyprus Ltd
On 18 March 2021, the Cypriot Parliament voted for the amendment of the Cypriot Law on Administrative Cooperation in the field of Taxation (‘Law N. 205(I)/2012' or the ‘Law')...
Ernst & Young Cyprus Ltd
The Minister of Finance, exercising the powers conferred to him by the provisions of Article 5 (1) of the Assessment and Collection of Taxes Law, issued a decree...
Ernst & Young Cyprus Ltd
As part of the new tax package on fair and simple taxation, in July of 2020 the European Commission proposed the amendment of the EU Council Directive 2011/16 on Administrative Cooperation...
Elias Neocleous & Co LLC
Parliament has voted to defer the date from which new penalty rates will be applied to companies that fail to file their Annual Return documentation (HE32) within the prescribed time frame.
Ernst & Young Cyprus Ltd
On 26 February 2021, the Cypriot Tax Department (CTD) issued an announcement which provides that no imposition of administrative fines for submission will apply until the 30th of June 2021, ...
Fiduciary Group
The COVID-19 vaccine is currently a hot topic of discussion, especially in Gibraltar where nearly 60,000 vaccine doses have been administered, resulting in approximately 85.5%...
Guernsey's law expertise has facilitated the establishment in the island of a US medical and wellness firm to enable the acquisition of Europe's largest vertically integrated medical cannabis company.
Hong Kong
Mayer Brown
The Hong Kong Government has recently announced a "new direction" in relation to managing the COVID pandemic. The heart of such new direction will involve "vaccine bubbles", which will allow a relaxation...
Dillon Eustace
The Irish investment limited partnership (the "ILP"), now re-shaped as a flexible fund investment vehicle following amendments made to the existing Investment Limited Partnership Act, 1994...
Carey Olsen
In this guide to lending and secured finance in Jersey, lawyers from our Banking and Finance practice explore the following topics: guarantees; collateral security; financial assistance; withholding stamp and other taxes, ...
NAGELE Attorneys at Law LLC
Die in Liechtenstein grundsätzlich bestehende Kündigungsfreiheit wird durch den zeitlichen Kündigungsschutz eingeschränkt. Der zeitliche Kündigungsschutz dient insbesondere dazu..
Ganado Advocates
The First Hall Civil Court presided over by Honourable Judge Toni Abela on the 15 March 2021, in the case Alexander Baldacchino vs. ACS Developments Ltd (C 11833) dealt with Articles 1233(1) and 1363 of the Civil Code ...
Camilleri Preziosi Advocates
On 12 April 2021, the Malta Financial Services Authority ("MFSA") issued a circular to collective investment schemes (locally licensed or notified) the requirement for all collective investment schemes to submit a new fund return...
United Arab Emirates
Gowling WLG
The 13th April 2021 is the first day of Ramadan. Ramadan is the holiest month in the Islamic calendar. It is a month of heightened spiritual devotion for Muslims across the world.
Fiduciary Group
On Saturday 13th March 2021, the Governments and Parliaments of the Kingdom of Spain and the United Kingdom have now taken all steps necessary to ratify the entry into force of the International Agreement...
Finance parties in a transaction frequently use structured vehicles using a borrower orphan as an instrument to secure their position.
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