UK Immigration alert HGV drivers consultation
The UK government has recently introduced temporary routes to ease the HGV driver shortage in respect of the transport of food and fuel. A link to our recent e-briefing on these routes which includes...
View ArticleDirectors residency requirements, is your company compliant?
Every Irish company is required to have at least one director who is resident in the European Economic Area (“EEA”). If a company defaults on this requirement, they could be liable to fines under...
View ArticlePayment Matters: No. 51
Contents (click to jump to an article) 1. Draft Delegated Regulation supplementing Directive (EU) 2015/2366 is currently with the European Commission 2. UK Competition Authority Approves Use of...
View ArticleEversheds Sutherland property column: October 2021
Real estate finance: a fresh approach to real estate diligence Real estate finance comprises many types of transaction including acquisition, investment and development finance. In each case there are...
View ArticleClarity on the application of Protective Costs Orders in Judicial Reviews of...
Many litigants taking judicial reviews in a challenge to the planning process have sought what are called Protective Costs Orders (‘PCOs’) pursuant to s. 50B of the Planning and Development Act 2000....
View ArticleCan the Belgian domestic general anti-abuse rule be invoked to determine...
The general anti-abuse rule (GAAR) in the Belgian income tax code (BITC) defines tax abuse by reference to the provisions of the BITC. The question was therefore already raised in the doctrine whether...
View ArticleKan art. 344, §1 van het WIB worden ingeroepen om te bepalen welk...
Art. 344, §1 van het Wetboek van de inkomstenbelastingen (WIB) definieert fiscaal misbruik door te verwijzen naar de bepalingen van het WIB. In de doctrine is reeds de vraag opgeworpen of deze...
View ArticleL'article 344, §1 du CIR peut-il être invoqué pour déterminer la convention...
L'article 344, §1 du Code des impôts sur les revenus (CIR) définit l'abus fiscal en se référant aux dispositions du CIR. La question de savoir si cette disposition anti-abus peut être invoquée pour...
View ArticleFinancier Worldwide Magazine - Over a year on: the new restructuring plan in...
Alex Rogan features in the October 2021 issue of Financier Worldwide Magazine discussing the new restructuring plan in action and specifically: Overview of the restructuring plan Cross-class cram-down...
View ArticleNavigating international digital marketplace taxation regimes
It has been hard to ignore the media attention over recent months surrounding efforts by countries and states to reform the reporting of national and cross border digital marketplace transactions...
View ArticleThe Charities Governance Code, how this will affect your charity going forward
The Charities Governance Code (the “Code”) was introduced by the Charities Regulator in Ireland in November 2018 and came into force on 1 January 2020. The objective of the Code is to ensure that all...
View ArticleOFSI annual review 2020/2021
On 14 October 2021, the Office of Financial Sanctions Implementation (“OFSI”) published its Annual Review, providing an overview of OFSI’s activities in the financial year April 2020 to March 2021. A...
View ArticleUK government roadmap on greening finance and sustainable investing: Impact...
On 18 October 2021, the UK government published a policy paper - Greening Finance: A Roadmap to Sustainable Investing. The Roadmap sets out the government’s ambition to ‘green’ the UK financial system...
View ArticleSimpler annual statement law at last
What’s happening: an overview From 1 October 2022, DC schemes used for auto-enrolment will need to provide a simpler two page annual statement to members. Regulations and final...
View ArticleTax implications in Corporate Reorganizations
Tax implications in Corporate Reorganizations From carve-outs to post deal integration and entity rationalization exercises, we have seen corporates from all over the world undertake significant...
View ArticleGovernment Releases Net Zero Strategy: Build Back Greener
It is perhaps no surprise that given the delays in the Environment Bill becoming law that the government has this week announced its new Zero Strategy: Build Back Greener ahead of COP26. The UK is...
View ArticleNieuwsbrief Pensioenen - oktober 2021
U treft hier regelmatig een nieuwsbrief aan over ontwikkelingen en praktische tips op het gebied van pensioenrecht. In deze nieuwsbrief gaan we in op de stand van zaken rond het Pensioenakkoord,...
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