Latest Briefings

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.

Recommended

Upcoming gallery exhibition: Telling Tales

Collyer Bristow presents Telling Tales curated by Rosalind Davis The next exhibition to fill the Collyer Bristow Gallery space showcases the work of artists covering the age range of 19-84. The show is rooted in fiction, in which worlds, truths and realities are created, dismantled and questioned.

Boyum acquires beas group

Danish Boyum IT Solutions A/S has acquired Swiss beas Group, the top international provider of manufacturing software for SAP Business One. The acquisition is part of Boyum’s growth strategy. Walder Wyss AG has advised Boyum as Swiss legal adviser in this transaction. The team was led by Urs P. Gnos (Partner, Corporate/M&A) and included Thomas Meister (Partner, Tax), Olivia Feusi (Associate, Corporate/M&A), Janine […]

Shoosmiths advises on first deal for Foresight Regional Investment Fund

The corporate team of Shoosmiths has advised independent infrastructure and private equity investment manager Foresight Group on a £2.75m investment into Chorley-based horticultural e-commerce business, Euxton Group. The deal, which has funded a buy-in management buyout (BIMBO) at Euxton Group, represents the first investment from the Foresight Regional Investment Fund. The Fund was launched in […]

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