Related briefings

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.

Latest Briefings

Taking time off to look after dependants

Understanding what employees’ rights are and how this should be handled by employers has never been more important as we reach the peak of the pandemic.

Material adverse change clauses – draft carefully

The unprecedented situation that the coronavirus pandemic has delivered to global commerce has impacted on a variety of contractual issues related to non-contentious day-to-day transactions.

An employment guide to lockdown 3.0

With COVID-19 taking hold once more, the government has put the UK under a third lockdown, forcing all non-essential shops to close once again.

BVI update: “Black Swan” legislation passed

On 31 December 2020, the BVI House of Assembly passed the so-called “Black Swan” Bill amending section 24 of the Eastern Caribbean Supreme Court (Virgin Islands) Act (Cap. 80) so as to confer jurisdiction on the BVI Court to grant interim relief in support of foreign proceedings.


Shoosmiths named as a Better Society Awards finalist

National law firm Shoosmiths has been shortlisted for the ‘Best Scheme to Encourage Staff Fundraising’ category in the Better Society Awards. Organised by the Better Society Network, and now in its second successful year, the Better Society Awards reach out beyond the horizons of any one sector to assess and reward those who are helping […]

Rob Day, Stephen Kon and Stuart Fuller - KWM SJB

KWM bosses: Stability is on the horizon

King & Wood Mallesons (KWM) has had a turbulent few years. Since the merger with SJ Berwin in 2013 created a global firm made up of three separate partnerships, bosses have struggled to keep a hold on ‘big-hitter’ partners in the UK, keep finances in check and integrate 2,800 lawyers including 600 partners worldwide.


LOD to merge with AdventBalance as agile working goes global

LOD (Lawyers On Demand) is set to tie the knot with fellow agile working provider AdventBalance giving the firm a major base in Australia and Asia. Post-merger the firm will have 600 lawyers and hold seven offices across London, Brisbane, Hong Kong, Melbourne, Perth, Singapore and Sydney. Currently LOD only has one office but AdventBalance […]

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