(Teleborsa) E’ tutta in salita la strada del negoziato tra Unione europea e Londra, che non riesce a uscire dallo stallo a causa delle tante divergenze oltre che della crisi legata al coronavirus. Lo riferiscono fonti di Bruxelles. Sospese con l’inizio dell’epidemia, le complesse trattative tra UE e Governo del Primo Ministro Boris Johnson (che…
A duty solicitor was told by a judge she should not be in court if she was not prepared to go to the cells due to coronavirus concerns and her case was given to another solicitor in court, the Gazette has been told. The incident, among others, prompted the duty solicitor’s firm, GT Stewart, to…
The prospect of jury trials restarting has come closer with news that the judiciary has set up a working party to consider how they can be brought back as soon as it is safe to do so. The news comes shortly after lord chancellor Robert Buckland said he wanted jury trials back up and running…
LONDRA – Seconda bocciatura, come previsto, sulla mozione presentata da Boris Johnson per la convocazione di elezioni anticipate nel Regno Unito il 15 ottobre. La Camera dei Comuni l’ha bocciata con 293 sì contro 46 no e numerosi astenuti (la settimana scorsa c’erano stati 298 sì e 56 no). Il quorum necessario sarebbe stato dei…
The establishment of the European Customs Union in 1968 was a very significant step. It has an internal and external aspect. So too does direct tax policy. The internal aspect of the direct tax policy includes the Anti-Tax Avoidance Directive, containing a general anti-avoidance rule and other things. The policy aims at transparency – including…
The promise of a referendum on membership of the EU featured in the Conservative party memorandum before the last election. When the referendum took place, the “leavers” were = unexpectedly – successful. The Great Reform Act provided for the embodiment of EU law in domestic law, but it is contemplated that many of the provisions…
In some cases, onshore jurisdictions can offer much of the tax benefit of offshore trusts. The privacy of the trust is also a consideration. The New Zealand foreign trust takes advantage of what was originally an anti-avoidance provision: it and exempts trusts with foreign settlors and under some treaties is treated as New Zealand resident,…
Countries are required by the CRS to cause banks to collect and return information from reporting financial institutions, which is then exchanged with other jurisdictions. The rules can be seen as invading the individual’s right to respect for private life. In one case, a Portuguese resident was the founder and beneficiary of an Austrian private…
The crisis of 2013 has proved to be a stimulus to reform and prosperity. Cyprus has become a fully compliant jurisdiction and has introduced a number of incentives to encourage foreigners to bring their business to the country. The Emergency Loan has been repaid and banks are again lending. There has been considerable inward investment.…
The Conseil Constitutionnel ruled that the uncapped 12.5% (5% prior to 8 December 2013) penalty on trust assets provided for under Article 1736 IV bis of the French tax code for each failure to comply with trust reporting obligations was disproportionate and therefore unconstitutional. The decision takes effect as of the date of publication, which…
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