Finanzas islámicas

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Artículos Recientes


    Ita­lian court re­co­g­ni­ses re­t­ro­ac­ti­ve exe­m­p­tion on di­vi­de­n­ds to fo­rei­gn in­ve­s­t­me­nt fu­n­ds

    In judgment No. 49/2022, the first instance Court of Pescara recognised that distribution of dividends from a resident company to a non-resident fund must be granted with an exemption regime from the Italian taxation authority. In particular, the decision of the Tax Court is based on recognition that in the years 2014, 2015 and 2016, subject to judgment, the Italian taxation regime for foreign funds was in contrast with the principles of free movement of capital (provided for by articles 63 and 49 of the TFEU), chiefly because exemption was granted only for receiving resident funds. On 1 January...
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    International - Russia

    Ha­n­d­li­ng the new EU and UK sa­nc­tio­ns agai­n­st Ru­s­sia

    Since 2014, the EU and the UK have progressively imposed sanctions on Russia in response to the crisis in Ukraine. Following the latest events, both the EU and the UK, as well as many other countries, have imposed new sanctions. This article provides you with an overview of the most important changes. Read the full publication here >>
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    So­me lea­ks ca­n't be fi­xed

    “Confidential information is like an ice cube... give it to the party who has no refrigerator or will not agree to keep it in one, and by the time of the trial you have just a pool of water.” This, from the so-called Spycatcher case (1987), applies well to corporate assets: fail to store them correctly and all you might have left is an expensive mess. The consequences of even a minor exposure of a trade secret can be huge. As this report reveals, the protection of trade secrets is rightly recognised by most senior executives as a priority issue. But the research also reveals gaps that...
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    Reino Unido

    CMS lau­n­ches ‘Ele­c­t­ro­nic Si­g­na­tu­res & E-Si­g­ni­ng Pla­t­fo­r­ms - The de­fi­ni­ti­ve UK le­gal gui­de’

    Today, CMS launched its new publication which is designed to provide guidance on the law governing electronic execution of deeds and documents and the practicalities associated with using e-signing platforms, in all UK jurisdictions. The full report can be downloaded here. Digital transformation is high on the corporate agenda. Businesses need to think, plan, and build digitally in a way that will enable them to be agile, flexible, and ready to grow. Finding the optimal blend of technologies to create new or reinvent existing business processes, accelerate operational efficiency and deliver new...
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    Sco­t­ti­sh law po­si­tion on e-si­g­ni­ng in fi­na­n­ce tra­n­sa­c­tio­ns

    Why use an electronic signature? What is e-signing? Is e-signing valid? What types of document can be signed electronically? Are there any restrictions/protocols relating to electronic signatures? What is the position with overseas entities? E-signing with a secure platform E-signing without a secure platform Why use an electronic signature? With the implementation of home working and social distancing measures to address the spread of COVID-19, the logistics of signing documents and closing deals have become more complicated. Traditional signing methods are often unworkable. Physical signing...
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    LMA-St­y­le Loan Ag­ree­me­n­ts and CO­VID-19 in Oman

    In the current unprecedented times of COVID-19, with many businesses shut down or with reduced ability to operate, supply chains disrupted and little or no customers for many services and products, cash flow is a critical issue. In addition, the price of DME Oman oil is less than USD 25 per barrel which has put even more pressure on the Omani economy and especially companies in that sector. Therefore, many businesses will be considering how to best utilise any existing banking facilities they already have in place. This article discusses the key issues for borrowers and lenders to consider based...
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