Related briefings

Big Tech worldwide regulation: not if, but how

We appear to have reached a global consensus that it is no longer a question of if we should regulate Big Tech but how we regulate, with a flurry of legislative proposals in Europe and legal actions in the US jostling for attention in the final weeks of 2020.

Latest Briefings

Voluntary disclosures program update – The new normal

The Canada Revenue Agency voluntary disclosures program (VDP) has been around for decades. While the VDP has changed periodically, perhaps the most significant change occurred when the new Information Circular IC00-1R6, initially published on December 15, 2017, became effective on 1 March 2018.

Section 160 liability – Damis Properties Inc. v. The Queen

In Damis Properties Inc. v. The Queen, the Tax Court of Canada (TCC) found subsection 160(1) of the Income Tax Act inapplicable because the appellants and their former subsidiaries were dealing at arm’s length at the time of the transfer of the subject property. The TCC further concluded that, even if subsection 160(1) applied, the liability of the appellants under paragraph 160(1)(e) was nil because they gave fair market value consideration.

Private wealth – the potential for impact

“It is good to have money and the things money can buy, but its good too to check up once in a while and make sure you haven’t lost the things money can’t buy.” – George Lorimer

Nitrate neutrality

Developments on hold, trips to the High Court, nutrient credit schemes… Ever since a European Court of Justice ruling in November 2018, being nitrate neutral has caused headaches and blockages for developers and planners.

Bermuda: Three-day registration for special purpose insurers issuing bonds

Bermuda has always provided an efficient process for insurance submissions of all classes, with applications being approved in under two weeks. On 20 August 2021, the Bermuda Monetary Authority issued a notice announcing that enhancements have been made to allow further streamlining of the registration process for Restricted Special Purpose Insurers (“R-SPI”). Now, the licensing and registration processes of R-SPI registrants whose business model is to issue bonds (e.g. catastrophe bonds and mortgage bonds) will be consolidated and registrants can be fully registered within three business days.

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Stewarts expands media team with in-house hire from Which?

In a bid to make further inroads into the UK’s burgeoning media litigation market, Stewarts Law has hired from the in-house team of consumer group Which? Emily Cox, the former head of media law at the group, follows in the footsteps of Ryan Dunleavy, who previously joined DMG Media back in January 2019, with the […]

Stewarts adds firepower in tax disputes with partner hire

Stewarts has brought in three new lawyers, including one partner, to boost its tax litigation and investigations team. James Le Gallais has joined the firm as a partner from Peters & Peters. He already has significant instructions in commercial tax litigation, including the multi-million-pound action against funding company Ingenious Media. Le Gallais will bring expertise […]

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