Cayman Islands update: Virtual asset service provider regime

The Virtual Asset Service Providers (Amendment) Act, 2020 (“VASP Amendment Act”) is now in force, as of 15 January 2021.

Related briefings

Irish High Court directs remote hearing of witness action

COVID-19 and the associated social distancing and other public health measures have had far-reaching practical consequences for court hearings. From the outset of the pandemic, the courts adapted quickly by introducing full remote hearings – initially for appeal hearings that did not require witnesses to give evidence, but also more recently for hearings involving witnesses. […]

Luxembourg: no interest and royalty deduction for EU non-cooperative tax jurisdictions

On 28 January 2021, the Luxembourg Parliament approved the new law, which disallows the tax deductibility of interest and royalties payable to related corporate entities located in the EU’s list of non-cooperative jurisdictions for tax purposes. The new law will enter into force on 1 March 2021 and apply to interest and royalties accruing as from that date.

Luxembourg tax authorities issue guidance on EU interest limitation rules

The first official guidance on the interest deduction limitation rules (″IDLR″) provided by Article 168bis of the Luxembourg Income Tax Law (″LITL″) was published in the tax circular (the ″Circular″) by the Director of Luxembourg Taxation, dated 8 January 20211.

Latest Briefings

Food & Drink update – March 2021

Contents Restricting the promotion of HFSS products Can setting up in Ireland help unblock Brexit-linked disruption to trade? Could carbon labelling become mandatory? Has the incidence of food fraud increased during the pandemic? ASA ruling on McDonald’s advert featuring HFSS products Will the new immigration policy cause problems in the food supply chain? Nutrition Label […]

Women, business and the law 2021

Amidst a global pandemic that threatens progress toward gender equality, Women, Business and the Law 2021 identifies barriers to women’s economic participation and encourages reform of discriminatory laws. This year, the study also includes important findings on government responses to the COVID-19 crisis and pilot research related to childcare and women’s access to justice.

Was the Budget green enough?

Was this Budget green tinted rather than green focused? The mix of fuel duty freezes with what some commentators consider diluted green infrastructure investment doesn’t quite square up to the green rhetoric.

Budget 2021: Making sense of the UK infrastructure bank

With the publication of the ‘Policy Design’ for the UK Infrastructure Bank (“UKIB”), the UK Government has put “flesh on the bones” of its commitment to establish a national infrastructure bank. We look at some of the key issues for UKIB, and what its role might be in delivering government pledges to “level-up” the UK, reach Net Zero carbon by 2050 and meet the challenges of Brexit and COVID-19 recovery.

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