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The double tax treaty between France and Luxembourg contains a favourable tax regime for capital gains on shares of real-estate companies.
The DIFC has released a month-long public consultation on its draft rules relating to succession and inheritance matters for non-Muslims with assets in Dubai.
The consultation period on the PPF’s plans for the levy over the three years from 2015–16 ended on 9 July 2014.
The changes announced on 16 October 2014 by the Home Office to the Tier 1 (Investor) Visa route come into effect on 6 November 2014.
If a stakeholder commits to an entity which becomes (or whose business becomes) affected by sanctions, this could have a number of adverse consequences.
Accountability — July 2014: expert witnesses must disclose all potential conflicts of interest; and more
Accountability highlights the legal and industry news affecting accountants and other professionals on a range of liability risk management issues.
The Financial Conduct Authority (FCA) has announced a review of competition in the wholesale financial markets.
The UK has a flexible, secure and transparent property market offering a wide range of investment structures.
Islamic finance is booming. Sharia law essentially prohibits investments in certain sectors considered as illicit (‘haram’) and the payment and receipt of interest (‘ribha’).
In October 2013, the Financial Conduct Authority (FCA) published a consultation paper setting out its proposed approach to the regulation of crowdfunding platforms.
In January 2014, the FCA issued guidance on proportionality in the operation of certain remuneration provisions.
In February 2014, the European Securities and Markets Authority (ESMA) published a Q&A document regarding the application of the AIFMD.
A court has reinforced the position that the primary liability to pay under a performance bond is separate from the relationship between the parties to the underlying contract.
There is an increasing focus on defined-contribution investment issues.
HMRC has issued a keenly awaited announcement in response to the CJEU’s ruling in PPG Holdings BV (C-26/12).
The date by which existing managers had to submit their authorisation/registration applications to the FCA has now slipped.
In the third update of 2013, Wragge & Co’s private equity specialists comment on key issues and recent developments affecting the sector.