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  14.03.2023

  China

  Chi­na has ac­ce­ded to the Ha­gue Con­ven­ti­on of 5 Oc­to­ber 1961 Ab­olis­hing the Re­qui­re­ment of Le­ga­li­sa­ti­on for For­eign Pu­blic Do­cu­ments

  On 8 March 2023, the People's Republic of China (the "PRC") has (finally!) acceded to the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (the "Convention").The Convention between the PRC, as the acceding state, and other member states (which will not have raised an objection; see below) will enter into force as of 7 November 2023.This constitutes a long-awaited and very positive development.Please click here to read the full article.

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  28.12.2022

  Deutschland

  New gui­de­book to the me­ta­ver­se pu­blis­hed

  In collaboration with CMS, Germany's digital association Bitkom has recently published a guidebook to the metaverse. The metaverse is often seen as the next big thing in tech and "the future of the internet". However, the metaverse's business potential and legal framework have not been widely discussed in German business and society. To close this gap, Bitkom, Germany's association for the digital economy with more than 2,000 members, has released a guidebook to the metaverse, which provides an overview of the metaverse regarding concept, technologies, business models, impact on society and legal...

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  20.10.2022

  China

  Chi­ne­se Tax Re­gu­la­ti­on Up­date | Sep­tem­ber 2022

  The latest development in China Tax Regulation mainly includes: Announcement [2022] No. 27 jointly released by the Ministry of Finance (“MOF”), the State Administration of Taxation (“SAT”) and the Ministry of Industry and Information Technology (“MIIT”) Announcement [2022] No. 28 jointly released by the MOF, the SAT and the Ministry of Science and Technology Announcement [2022] No. 32 jointly released by the MOF and the SAT Announcement [2022] No. 31 jointly released by the MOF and the SAT Please click here to read the full article.

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  06.09.2022

  China

  Chi­ne­se Tax Re­gu­la­ti­on Up­date | Au­gust 2022

  The latest development in China Tax Regulation mainly includes: SAT Announcement [2022] No. 16 Please click here to read the full article.

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  09.08.2022

  China

  Chi­ne­se Tax Re­gu­la­ti­on Up­date | Ju­ly 2022

  The latest development in China Tax Regulation mainly includes: SAT Announcement [2022] No. 13 SAT Announcement [2022] No. 14, Announcement [2022] No. 22 jointly released by the Ministry of Finance (“MOF”) and the State Administration of Taxation ("SAT"), Announcement [2022] No. 23 jointly released by the MOF and SAT SAT Announcement [2022] No. 12 Please click here to read the full article.

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  03.08.2022

  Großbritannien

  Cryp­toas­sets held by in­di­vi­du­als: In­heri­t­an­ce tax and pen­si­ons tax re­li­ef

  HM Revenue & Customs (“HMRC”) continues to update and expand its guidance on the taxation of cryptoassets held by individuals. In this series, we will explore various tax topics relevant to individuals buying, holding and disposing of cryptoassets. Inheritance Tax Inheritance tax typically arises on the deemed transfer of value that takes place on the death of an individual. It can also arise as a consequence of certain lifetime transactions. In its guidance, HMRC has confirmed that it considers cryptoassets to be property for the purposes of inheritance tax. Individuals who are...

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