Milbank Tweed partner to chair SEC board

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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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Malta toughens up regulations to appease European investors

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Travelling home through the City last Tuesday night, following a splendid evening at Mrs Tulk-inghorn’s favourite restaurant Cecconis, Tulkinghorn was horrified at the sight of Simmons & Simmons’ building. As impressive as the building was – shining like a beacon to all those lost in their desperate search for a lawyer – this was mainly […]

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Addleshaws lures Brunner Mond from Ashursts for property work

Addleshaw Booth & Co has poached Ashurst Morris Crisp client Brunner Mond, winning two new instructions in the process Addleshaws will now be instructed by the company on all property matters.“There’s real experience in the regions and a cost saving to be had as well,” said Addleshaws commercial property partner Mark Haywood. “They [Brunner Mond] […]

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