Compliance

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eAlerts Récentes

  •  
    07/03/2024
    United Kingdom

    Introduction to Crypto-Asset Reporting Framework, the new OECD international standard on automatic exchange of information and amendments to the CRS

    In 2023, the OECD conducted its first comprehensive review of the Common Reporting Standard (“CRS”) since CRS was adopted by the OECD in 2014. This has resulted in amendments in two key areas:(A) The introduction of a new tax transparency Crypto-Asset Reporting Framework (“CARF”) which provides for the automatic exchange of tax information on transactions in Crypto-AssetsThis is to address the emergence of Crypto-Assets, which can be transferred and held without interacting with traditional financial intermediaries and without any central administrator having full visibility...
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  •  
    06/03/2024
    United Kingdom

    Spring Budget 2024 – key tax announcements

    Against the backdrop of an election (probably) later this year, the Chancellor was evidently feeling the pressure to make tax announcements that would find favour with the electorate, whilst constrained by the economic environment. Warning that further tax cuts can only be funded by growing the economy and making the state more efficient, the emphasis was on fiscal responsibility and increasing resilience to future shocks. The reduction in employee NICs – matching that in the Autumn Statement - had been so heavily rumoured in the immediate run up to budget day that it was hardly a surprise. ...
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  •  
    08/02/2024
    Bulgarie

    Bulgarian land acquisition provision deemed incompatible with EU law by CJEU

    On 18 January 2024, the Court of Justice of the European Union (CJEU) officially released a long-anticipated judgment in which it ruled that a provision of the Bulgarian Agricultural Land Ownership and Use Act (Article 3B) was incompatible with EU law.Article 3B of the Bulgarian Agricultural Land Ownership and Use Act requires that foreign individuals or entities should have resided or be established in Bulgaria for more than five years to be eligible to acquire agricultural land in Bulgaria, even if they are based in the EU.The CJEU, however, ruled out such restrictions, finding the Bulgarian...
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  •  
    06/02/2024
    Chine

    Amendments of PRC Criminal Law in relation to Corruption in Public and Private Sectors

    On 29 December 2023, the Standing Committee of the National People's Congress ("NPC") has issued the Amendment XII to the Criminal Law of the People's Republic of China (“Amendment XII to the PRC Criminal Law”), which will become effective on 1 March 2024.Following its previous Draft for Comment (see the previous client alert "Stricter Liability Risks for Corruption in China Due to Amendments of PRC Criminal Law"), the Amendment XII to the PRC Criminal Law has confirmed most of the changes that have been proposed previously in its Draft for Comment and has made some additional changes.Foreign-invested...
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  •  
    05/02/2024
    Chine

    2024 – Topics that may Concern You

    In China, companies constantly have to deal with changes in regulations and new laws. This will also continue in 2024.Topics such as update to the PRC Company Law, adapting Joint Ventures in accordance with the PRC Foreign Investment Law and the PRC Company Law, cross-border data transfer, employment management in the digital age, developments in China's competition law regime etc. will continue to be a concern for most companies in China in 2024. Complying with regulatory requirements is one of the key challenges for foreign companies and investors in China, not only in terms of general compliance,...
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  •  
    22/01/2024
    EU

    EU Proposals for a Regulation and a Directive on Anti-Money Laundering on the path to final adoption

    On 18 January 2024, the Council of the European Union and the European Parliament reached a provisional agreement on a part of the new anti-money laundering and counter terrorism financing (“AML/CTF”) package, which includes four texts:Regulation 2023/1113 on information accompanying transfers of funds and certain crypto-assets;Proposal for a Regulation establishing the Authority for AML/CTF (AMLA), for which a provisional agreement between the Council of the European Union and the European Parliament was reached on 13 December 2023;Proposal for a Regulation on the prevention of the...
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