Addleshaws tells partners: bill now

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Latest Briefings

Update to Bermuda’s economic substance legislation

The month of June 2019 saw a number of important updates to Bermuda’s economic substance regime ahead of the 1 July deadline for compliance for entities in existence when the legislation came into force. This bulletin contains a summary of those developments. Entities Tax Resident Overseas Out Of Scope The Economic Substance Amendment Act 2019 […]

Jersey’s economic substance requirements – identifying holding company business and its implications

This briefing forms part of our series on identifying relevant activity for the purposes of the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the “ESJL”), in this case holding company business. Identifying Holding Company Business (“HCB”) The ESJL defines HCB as “the business of being a holding company”, which suggests it applies to all […]

Trust Essentials – July 2019

Z trusts judgment: whose rights take priority when a trust is insolvent? Jersey’s Court of Appeal has handed down its long awaited judgment in the Z Trusts case. The decision considers important questions regarding the equitable rights of a former trustee, and whether those rights have priority over the rights of other claimants to the […]

Uzbekistan – Reforms in the provision of tax and customs incentives

In order to further improve the investment climate in Uzbekistan, ensure the implementation of fair competition principles, as well as regulate the practice of granting tax and customs incentives, the Presidential Decree of the Republic of Uzbekistan ‘On measures to further streamline of tax and customs incentives provision’ No. УП- 5755 was adopted on 27 […]

Time is running out! Have you disclosed your nominee agreements to Revenu Quebec?

Effective May 17, 2019, all nominee agreements made as part of a transaction or series of transactions must be disclosed to Revenu Québec (“RQ“) within 90 days of execution, and agreements already in place on May 17, 2019, must be disclosed by September 16, 2019 (“New Disclosure Requirement“). Failure to comply with the New Disclosure […]

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Bevan Ashford banks on Theodores hire

Bevan Ashford has hired banking lawyer Andrew Smith (right) from Theodore Goddard to its banking unit in Exeter Bevan Ashford is understood to have been keen to boost its banking capability following a record year for the practice group. Managing partner Simon Rous said that, having handled more than £1.5bn worth of deals last year, […]

McGrigors merger delayed by one month

McGrigor Donald is losing a partner to DLA’s London office as it is forced to delay its merger McGrigors was due to merge with KLegal on 4 February, but this has now been put back until 4 March, although integration will begin this month. According to McGrigors senior partner Robert Glennie, the delay is due […]

MoFo sticks with lockstep

Morrison & Foerster (MoFo) will retain its lockstep pay system for associates The San Francisco firm had considered replacing the traditional lockstep with a merit-based salary range, but following the firm’s decision reversal, its associates will receive full pay increases this year.MoFo chairman Keith Wetmore said the firm will employ a remuneration model based on […]

Deals summary

Ashurst Morris Crisp (Michael Smith) advised Daiwa Securities and Mizuho International as managers of a ¥21.8bn (£115m) securitisation of auto receivables originated by the Orient Corporation (Orico). Nishimura & Partners (So Saito) of Tokyo advised Orico. Allen & Overy (Andrew Harrow) advised the dealers on the $1bn (£707m) medium term note (MTN) programme of Hysan. […]

Wedlake Bell will still refer to Buse

Wedlake Bell is putting a brave face on the loss of its German alliance member to the new European Legal Alliance, set up by Field Fisher Waterhouse (The Lawyer, 4 February)

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