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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

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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Gowling WLG advises Waterlogic in the acquisition of Pure Life H2O

By Sean Gomes, Duncan Snyder, Andrew C. Griffin On Dec. 31, 2018, Waterlogic Canada Inc. acquired all of the commercial assets of Pure Life H2O Inc. of Mississauga, Ontario. Waterlogic Canada is a subsidiary of Waterlogic Plc (AIM: WTL.L), a leading global designer, manufacturer, distributor and operator of point-of-use (“POU”) drinking water purification and dispensing systems […]

Gowling WLG advises Sabina Gold & Silver Corp on financing

By Brett A. Kagetsu, Tara Amiri-Khaledi On December 21, 2018, Sabina Gold & Silver Corp. (TSX: SBB) announced the closing of its previously announced bought deal offering of common shares for total gross proceeds of approximately $25.3 million, including proceeds from an over-allotment option which was exercised in full by the underwriters led by BMO […]

merger

Gordon Dadds backtracks on plan to acquire Ince’s entire global network

Gordon Dadds’ takeover of Ince & Co’s UK LLP business has completed today, although several of Ince’s international offices will not be joining the merger owing to “time-consuming” regulatory processes. Gordon Dadds confirmed it is acquiring the UK LLP of Ince, which includes London, Shanghai and Beijing. Ince’s other international offices are not joining in the […]

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