British Virgin Islands – Voluntary liquidations for first half-year companies

As annual British Virgin Islands (“BVI”) Registry fees are now payable for those BVI companies that were incorporated or registered in the first half of the year, it is time to start planning the liquidation of those entities that have reached the end of their life cycle, to ensure that unnecessary Registry fees are not incurred.

Related briefings

EU interest limitation: impact on investment and fund structures | part one

The new EU interest limitation rules will significantly impact the tax position of asset holding companies and downstream investment structures in the EU for international investment funds. In this two-part panel session, experts from our Irish and Luxembourg Tax teams provide practical advice and guidance on how to address this significant new development.

The role of the Marshall Islands flag in the shipping industry

The Marshall Islands retains strong links to the US under a compact of free association. Importantly, in a shipping finance context, the Marshall Islands is a contracting party to the 1961 Hague Convention Abolishing the Requirement of Legalisation for Foreign Documents and a contracting state to the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the “New York Convention”).

Irish regulation in focus: Culture and individual accountability

Increasingly, there is a focus on culture and individual accountability in regulated firms. This has been heightened by various consumer protection issues which have been investigated including the tracker mortgage examination; high profile enforcement actions and the recent engagement with insurers on business interruption cover during COVID-19. Consistently, the Central Bank of Ireland (“Central Bank”) […]

Latest Briefings

Flexible working beyond the pandemic

As the dust settled following the rapid shift to remote working back in March 2020, it was clear that this unexpected move was going to drive some permanent changes across the sector.

Rules on accrual of holiday clarified

There have been a number of significant rulings on the topic of holiday pay over recent years and Smith v Pimlico Plumbings Ltd is the newest addition. Before we look at Smith, it is useful to understand how this area of law has developed over time.

Whistleblowing: what new duties will arise for employers? | Czech Republic

The Chamber of Deputies is currently discussing at first reading a bill on the protection of whistleblowers. This act should implement the European directive on whistleblowing, and should therefore become effective within the implementation period, i.e. no later than 17 December 2021.

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