Latest Briefings

The economic substance requirements for Jersey partnerships

The Taxation (Partnerships – Economic Substance) (Jersey) Law 202- was lodged with the States Assembly on 18 May 2021 and, if passed, is expected to come into effect from 1 July 2021 (with a six month transition period to 1 January 2022 for partnerships established before 1 July 2021).

Tokenized copyrights: Linking an NFT to a copyright licence

In our last report on the NFT (Non-fungible tokens) self-experiment “Formulating a smart contract and minting an NFT”, we looked at what data is packed in a freshly minted NFT. In principle, it is possible to include an entire data set of an artwork (i.e. in our case the GIF) in an NFT and thus on the blockchain. We also pointed out that in our self-experiment we did not only link to the digital artwork but also attached a limited usage licence to the NFT (in the metadata; because otherwise the buyer of an NFT in general will not own any intellectual property respectively rights of exploitation or use to the artwork connected to the NFT).

Virtual Asset Service Providers become subject to registration requirements and AML/CTF obligations

On 23 April 2021, provisions of the Fifth Anti-Money Laundering Directive (5AMLD) were transposed into Irish Law by the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (CJA 2021), which amends the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (CJA 2010). Please see our recent briefing for analysis of changes introduced by 5AMLD: New Irish Anti-Money Laundering Rules.

Child maintenance: traps for the unwary

For parents, the child maintenance system can seem a vast and complicated system of ropes and pulleys for something they expect should be straightforward.

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Swiss Life Ltd has successfully placed a €600m undated subordinated bond, first callable in May 2027. The coupon until the first call date has been fixed at 4.5%. Walder Wyss acts as legal counsel to Swiss Life Ltd. on this transaction. The Walder Wyss team includes Markus Pfenninger(Banking Finance, Lead Partner), Maurus Winzap (Tax, Partner),Ramona Wyss (Banking Finance, Associate) […]

Gowling WLG advises on Telereal £120m acquisition

In September 2015 Gowling WLG’s real estate partner, Ed Colreavy, led a team of specialists in advising client Telereal Trillium on its acquisition of Lands Improvement Group (LIG) from BlackRock Europe Property Fund III. LIG specialises in acquiring greenfield and brownfield sites for residential-led redevelopment, an aim which aligns with Telereal Trillium’s own. Ed’s team was a […]

Three top tips: How to win a place on a legal panel

Centre Parcs general counsel Raj Singh-Dehal shares his advice for winning a place on a legal panel. Previously… Vodafone GC Rosemary Martin: How private practice lawyers can keep their in-house counsel happy

Gowling WLG advises Crown Estate on Leicester site purchase

In December 2015 Gowling WLG completed the transaction that saw client The Crown Estate and its partner Gingko Tree Investment Limited – together Fosse Park West LLP – acquire the 12.5 acre Castles Acre site in Leicester from Everards Brewery. The site will be used to build a 150,000 sq ft extension to the Fosse […]

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