634 Search Results for
  • New EU sanctions against Russia (11th package)

    Europe 27.06.2023
    On 23 June 2023, the EU adopted its 11th sanctions package against Russia. After weeks of internal negotiations EU Member States agreed on a set of additional measures which tackle circumvention and extend...
  • EU to introduce new Directive to facilitate WHT relief

    Bulgaria 27.06.2023
    On 19 June 2023, the EU Commission proposed a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (WHT Directive) to tackle the problems originating from unharmonised double taxation...
  • Overview of the competent authorities under MICAR

    International 27.06.2023
    Building on the CMS series of articles “Legal experts on Markets in Crypto-Assets (MiCA) regulation”, this new article describes the powers of the competent authorities of EU member states,...
  • ARTs in detail

    International 20.06.2023
    EU regulation MICAR now regulates asset-referenced tokens1. DEFINITION OF ARTSMiCAR defines Asset-referenced tokens (ARTs) as a type of crypto-asset that is not an electronic money token and that...
  • The scope of application of the Markets in Crypto-assets Regulation

    International 15.06.2023
    In April 2023, the Markets in Crypto-assets Regulation (MiCAR) was ratified becoming the first regulatory framework for crypto-assets with the strategic goals of protecting consumers, investors and market...
  • EU creates regulatory framework for crypto-asset service providers

    International 14.06.2023
    The EU regulation on markets in crypto-assets (MiCAR) sets down a harmonised regulatory framework for service providers, known as crypto-asset service providers (CASPs), carrying out activities in relation...
  • UAE Corporate Tax Law: When does a non-resident juridical person have a UAE Nexus?

    Middle East 13.06.2023
    BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on...
  • UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

    Middle East 05.06.2023
    BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on...
  • Performing services in a decentralised manner under MiCAR

    International 26.05.2023
    At the end of April 2023, the European parliament decided on a uniform regulation of crypto assets across the EU by voting on the MiCA regulation (i.e. markets in crypto-assets). The intended innovations...
  • DeFi and MiCA: How much decentralisation is enough?

    International 24.05.2023
    The European Union Council has recently adopted a regulation on Markets in Crypto-Assets (MiCA) that applies to crypto-assets, their issuers and service providers, and covers a range of services that are...