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British Virgin Islands
O'Neal Webster
A reverse takeover (RTO) is a transaction by which a publicly traded company acquires all the shares of a target company that has an operating business, but whose shares are privately held.
Cayman Islands
Opting for the voluntary liquidation of your Cayman company when it has naturally reached the end of its life cycle can save on entity dissolution costs, explains Amrish Bhugoo, Senior Vice-President
Elias Neocleous & Co LLC
The September issue of the Great Britain – Cyprus Business Gazette featured the above article, which was authored by our Publications Editor, Linda Stokes.
European Union
ELVINGER HOSS PRUSSEN, société anonyme
On 18 May 2021, the European Commission ("Commission") of the European Union ("EU") published a communication on "Business Taxation for the 21st century ".
One of the impacts that we are seeing at this stage of our emergence from the Global Pandemic is a notable increase in enquiries regarding potential changes of trustee – this trend appears to be driven by three key factors:
The last 18 months have been a challenging time for businesses across all sectors in the Channel Islands, which have been tested in a variety of ways, by government-enforced closures, ...
Hong Kong
Bryan Cave Leighton Paisner LLP
Where an arbitration clause provides that parties "may" submit their disputes to arbitration, does this mean that arbitration is mandatory or merely permissive?...
Akin Gump Strauss Hauer & Feld LLP
Following consultation paper on the management and disclosure of climate-related risks published on October 29, 2020 (the "Consultation Paper"), on August 20, 2021, the Securities and Futures Commission (SFC) ...
The Jersey Court, Jersey Court of Appeal and the Privy Council have presided over a series of high profile, and at times controversial, cases in respect of Jersey trusts in recent years.
Carey Olsen
The Royal Court of Jersey has considered the so-called substratum rule and concluded that no such rule exists in Jersey law.
Collas Crill
This week's guide outlines how to establish a right of way over a neighbour's land by prescription and offers case study examples to show how this might play out in practice.
Arendt & Medernach
"Essential terms" deal with factors that were decisive for an employee in signing their employment contract.
ELVINGER HOSS PRUSSEN, société anonyme
The Law of 1 June 2021, which entered into force on the same date, introduced a new subparagraph to Article 57 of the Law of 5 April 1993 on the financial sector.
ELVINGER HOSS PRUSSEN, société anonyme
The Law of 6 August 2021 ("Law "), which entered into force on 16 August 2021, removes uncertainty as to the non-application of a specific criminal law provision of the Luxembourg law...
ELVINGER HOSS PRUSSEN, société anonyme
Nearly 5 years after the 2017 tax reform amending provisions of the General Tax Law of 22 May 1931 (Abgabenordnung, "AO") with a view to reinforcing the coercive power of the tax authorities...
ELVINGER HOSS PRUSSEN, société anonyme
On 27 July 2021, the tax authorities published updated guidelines on Article 22bis of the Luxembourg income tax law which sets out share exchange scenarios that may benefit from a tax deferral...
ELVINGER HOSS PRUSSEN, société anonyme
In a judgement dated 11 May 2021 (No. 42417 ), the Luxembourg Lower Administrative Court (Tribunal Administratif) challenges the qualification of contribution in account 115 for the purposes...
ELVINGER HOSS PRUSSEN, société anonyme
The Luxembourg Tax Authorities updated twice the circular of 8 January 2021 dealing with certain aspects of the interest deduction limitation rule ("IDLR")...
Jones Day
The mechanism set out in "The Supreme People's Court's Opinion on Taking Forward a Pilot Measure in relation to the Recognition of and Assistance to Insolvency Proceedings in the Hong Kong Special...
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