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Luxembourg tax authorities issue a circular on interest deduction limitation

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxembourg income tax law (LITL), which was introduced in 2018 through the implementation in Luxembourg law of the EU Directive 2016/1164 Anti-Tax Avoidance Directive 1. According to article 168 bis LITL, Luxembourg […]

Economic substance: clarification of COVID-19 concession in Jersey

Since the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the Law) came into force on 1 January 2019, Jersey tax resident companies carrying out certain ‘relevant activities’ have had to comply with the substance requirements set out within the Law.

Channel Islands funds quarterly update: Q4 2020

Contents: 1 Pan-Channel Island developments 1.1 Economic Substance updates: Self-Managed Funds and Fund Vehicles 1.2 Brexit: updated position following the UK leaving the EU 2 Jersey developments 2.1 Guidance on COVID-19 Economic substance concession 2.2 Financial Services (Disclosure and Provision of Information) (Jersey) Regulations 2020 2.3 Minor amendment to the JFSC’s Outsourcing Policy and Guidance […]

Latest Briefings

THE NEW RULES OF CANADIAN PATENT LITIGATION: FEDERAL COURT OF APPEAL AFFIRMS THE VIABILITY OF SUMMARY JUDGMENTS IN PATENT ACTIONS, UPHOLDS INTERPRETATION OF FILE WRAPPER ESTOPPEL

On January 20, 2021, the Federal Court of Appeal dismissed the appeal in CanMar Foods Ltd. v. TA Foods Ltd 2021 FCA 7. This precedent setting appeal stems from the underlying decision of Justice Manson which itself was recognized as the Canadian Patent Impact Case of the Year by Managing Intellectual Property (MIP) Americas Awards 2020.  Gowling […]

Loading NIS directive 2.0 for higher cybersecurity protection

Given that the landscape of threats has significantly expanded, it comes as no surprise that the European Commission has proposed a revised version of the Directive concerning measures for a high common level of security of network and information systems across the Union.

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Linklaters launches LGBT ally scheme

Linklaters has continued its push on diversity by launching a new ally programme aimed at support lesbian, gay, bisexual and transgender (LGBT) colleagues. The launch comes after EY named it the first organisation in the UK to achieve a new diversity standard devised by EY and a group of UK businesses including Nestle, Vodafone, RBS […]

DLA Piper receives ‘Innovator of the Year’ award from the Daily Record

DLA Piper has received an ‘Innovator of the Year’ award from the Daily Record for the firm’s expansion of a pro bono legal programme into several Baltimore schools. DLA Piper opened a free legal clinic in 2008 at one inner-city high school in Baltimore and the programme has since grown to include four schools, including elementary, middle […]

Ogier Corporate Finance is leading sponsor of listings on CISE

Ogier Corporate Finance has announced that it is the leading sponsor of listings on the Channel Islands Securities Exchange (CISE), with a market share of 23.8 per cent of securities listed on the exchange at the end of September 2014 since its inception. Ogier was a founding member when the exchange launched in 1998 and […]

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