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Tagged: 'Tax'

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Stablecoins: A snapshot of global regulation

18 September 2019


Facebook’s proposed stablecoin, Libra, is dominating the headlines. However, growing interest means increased regulatory and political scrutiny. As digital assets transcend national borders, what does this mean for those interested in issuing or participating...

Labour's inclusive ownership funds: nationalising 10% of everything?

3 September 2019


With a general election in the UK looking increasingly likely, we've taken a detailed look at one of the UK Labour Party’s most striking policies: to require that 10% of the shares in all large UK companies be transferred to an "inclusive ownership...

Russian currency control: significant changes in foreign accounts rules

2 September 2019


Russia lifts restrictions for crediting individual accounts with foreign banks in OECD / FATF member states which conduct information exchanges under the OECD's Common Reporting Standard ("CRS") while imposing more currency reporting obligations on both...

The Diverted Profits Tax (DPT) – an update

14 August 2019


Part 3 of the Finance Act 2015 (FA 2015) introduced an entirely new tax on cross-border businesses and transactions. Four years later, the diverted profits tax (DPT) remains largely unique amongst national tax codes, with Australia the only other country to have...

Luxembourg government approves the ATAD 2 Bill

12 August 2019


The new directive addresses hybrid mismatches with third countries, adds cases not covered by ATAD 1, and expressly refers to the OECD’s BEPS report (Action 2) as its source. The Luxembourg government approved the transposition bill (the Bill) on 26 July...