Finanzas corporativas

Artículos Recientes

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  24.11.2023

  International

  Carbon Border Adjustment Mechanism transition in effect since 1 October 2023

  On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges against third-country importers of certain goods and only permits CBAM declarants to import these goods into the EU. Although reporting obligations have been imposed for the two-year transition period, CBAM does not fully go into effect until 1 January 2026.A. General InformationFrom 1 January 2026, importers of specific goods from third countries will be required to pay punitive CO2 charges under...

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  08.11.2023

  United Kingdom

  Another step towards transparency: the Economic Crime and Corporate Transparency Act 2023 becomes law

  The Economic Crime and Corporate Transparency Act 2023 (ECCTA), which gained Royal Assent on 26 October 2023, is part of a package of reforms aimed at tackling economic crime and preventing the abuse of corporate structures in the UK by improving the transparency of corporations and those behind them. It is far-reaching in scope and Companies House have called its enactment “one of the most significant moments in [its] history”.Amongst other things, the ECCTA reforms Companies House and turns the Registrar of Companies into a more effective regulator with clear objectives and greater...

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  04.10.2023

  Suiza

  Swiss self-regulation for sustainable asset management: takeaways at the time of its entry into force

  BackgroundOn 26 September 2022, the Asset Management Association Switzerland (AMAS) published a principle-based self-regulation for sustainable asset management, which is mainly applicable to its members (Sustainability Self-Regulation). This Sustainability Self-Regulation entered into force on 30 September 2023 and the following is a recap of the takeaways on this regulation that takes into account the AMAS FAQ of December 2022. Additional details on the Sustainability Self-Regulation can also be found in the 4 October 2022 CMS Law-Now article on Swiss self-regulation on transparency and the disclosure...

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  12.09.2023

  China

  Amendment of PRC Civil Procedure Law

  On 1 September 2023, the Standing Committee of the National People’s Congress of the People’s Republic of China (“PRC”) released its decision to amend, for the fifth time, the PRC Civil Procedure Law (“Old CPL”). The amended PRC Civil Procedure Law (“New CPL”) will take effect on 1 January 2024. According to the introduction to the New CPL by the Legal Affairs Commission (Civil Law Office) of the Standing Committee of the National People's Congress (“NPC”), the amendment of the Old CPL focuses on revising and improving the content of Chapter...

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  18.08.2023

  China

  Chinese Central Government Further Promotes Foreign Investments

  On 13 August 2023, the State Council of the People’s Republic of China (“PRC”) released its Opinions on Further Optimizing Foreign Investment Environment and Reinforcing the Efforts to Attract Foreign Investment (“Opinions”).In the wake of a rather weak rebound of the economy, since the beginning of 2023, China has increasingly made efforts to carry out series of activities for the "Year of Investment in China" to attract more foreign capital. The release of the Opinions must be seen against this general background.The Opinions contain in total 24 items to address...

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  31.07.2023

  United Kingdom

  Be aware of the updating requirements for overseas entities at Companies House

  SummaryThe 1st of August 2023 marks the one-year anniversary of the launch of the Register of Overseas Entities (the OE Register) at Companies House and the start of the first annual update process for overseas entities on the register.The Government is also proposing to make further refinements to the regime by way of the Economic Crime and Corporate Transparency Bill, which is in the final stages of the legislative process and is expected to get Royal Assent before the end of the year.This briefing is a reminder of how the regime affects land transactions in the UK and outlines the requirements...

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