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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

Webinar recording: Blockchain and smart contracts

Our Technology & Digital Team, and Partner Sally Mewies held a webinar discussion with Senior Associate Luke Jackson covering blockchain technologies and all the potential they have in the financial services sector and supply chain.

Podast: Proptech – an opportunity not a threat

By Mehar Patel If we take the traditional management of a block of flats as an example: you might have one person collecting rent, feeding that information into an accounts system, chasing unpaid rent, deciding whether to escalate unpaid rents, paying the money to the owner, paying money to the bank. You might then have […]

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Shoosmiths to speak to Commons on Modern Slavery

Ethical Labour in Construction Leadership Symposium to be hosted at House of Commons on Thursday, 10 November, 2016 Regulatory consultant, Ron Reid, of Shoosmiths is to speak on modern slavery at the upcoming Ethical Labour in Construction Leadership Symposium. Hosted by BRE – a UK-headquartered built environment research & science centre – and strategic communications […]

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