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The economic substance requirements for Jersey partnerships

The Taxation (Partnerships – Economic Substance) (Jersey) Law 202- was lodged with the States Assembly on 18 May 2021 and, if passed, is expected to come into effect from 1 July 2021 (with a six month transition period to 1 January 2022 for partnerships established before 1 July 2021).

Tokenized copyrights: Linking an NFT to a copyright licence

In our last report on the NFT (Non-fungible tokens) self-experiment “Formulating a smart contract and minting an NFT”, we looked at what data is packed in a freshly minted NFT. In principle, it is possible to include an entire data set of an artwork (i.e. in our case the GIF) in an NFT and thus on the blockchain. We also pointed out that in our self-experiment we did not only link to the digital artwork but also attached a limited usage licence to the NFT (in the metadata; because otherwise the buyer of an NFT in general will not own any intellectual property respectively rights of exploitation or use to the artwork connected to the NFT).

Virtual Asset Service Providers become subject to registration requirements and AML/CTF obligations

On 23 April 2021, provisions of the Fifth Anti-Money Laundering Directive (5AMLD) were transposed into Irish Law by the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (CJA 2021), which amends the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (CJA 2010). Please see our recent briefing for analysis of changes introduced by 5AMLD: New Irish Anti-Money Laundering Rules.

Child maintenance: traps for the unwary

For parents, the child maintenance system can seem a vast and complicated system of ropes and pulleys for something they expect should be straightforward.

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Teresa Ko, Freshfields

Freshfields roundtable: Getting to grips with ESG disclosure

While the pandemic was an unexpected addition to GC workloads over 2020/21, how to deal with environmental, social, and corporate governance (ESG) concerns is an issue that lingers and continues to puzzle corporate entities. This was discussed in more detailed earlier this month at a roundtable hosted by Freshfields Bruckhaus Deringer, as part of The […]

Dechert ramps up City hiring with second Kirkland joiner

Dechert has hired another corporate partner from Kirkland & Ellis, following swiftly from the recruitment of Mark Thompson almost three weeks ago. The firm is adding private equity specialist Sam Whittaker, who will be joining during the summer after almost seven years at the US rival. A partner since 2019, Whittaker joined as an M&A […]

London skyline

Kirkland alumni club: Willkie secures double-partner hire in London

Willkie Farr & Gallagher has secured its long-awaited hire of two partners from Kirkland & Ellis, as they join former colleague Claire McDaid to expand its City private equity team. Gavin Gordon and David Arnold are to join Willkie in the City, following on from the firm’s hire of Dechert tax partner Jane Scobie last […]

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