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  21.09.2023

  Suisse

  Bio­di­ver­sity: now a topic for companies

  DE GB

  Biodiversity: the variety of lifeThe term biodiversity, also known as species diversity, is understood to mean a richness of animals, plants, fungi and microorganisms. The term also encompasses the genetic diversity within the different species, the diversity of ecosystems and the interactions within and between these levels. Generally speaking, biodiversity describes the variety of life.Functions of biodiversity and the problem of its lossThe diverse nature of the term biodiversity already suggests that its functions are extraordinarily comprehensive. Biodiversity ensures the functioning of all...

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  13.09.2023

  Scotland

  The Scottish Human Rights Bill con­sul­ta­tion: an ambitious proposal to widen both human rights protections and the class of duty-bearers

  The Scottish Government is consulting on the introduction of a Human Rights Bill, which if passed into legislation, would result in significant additional human rights standards being incorporated into Scots law, within the limits of devolved competence.The proposals include the introduction of a duty which is placed on duty bearers (both public sector organisations and private sector organisations delivering public services) to show how they have built in human rights considerations when making decisions and delivering services. The consultation is therefore relevant to private sector organisations...

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  24.07.2023

  United Kingdom

  CMS-led planning appeal emphasises important points around fear of crime as a planning con­si­de­ra­tion

  On 26 June 2023, a Planning Inspector allowed an important appeal made by Serco Ltd against the refusal of Stafford Borough Council (the “Council”) to grant a temporary planning permission for a change of use from student accommodation in Stafford to permit the occupation of asylum seekers. The decision emphasises important points around fear of crime as a material planning consideration.Background  Serco Ltd, represented at the appeal by CMS and Kings Chambers, had applied for planning permission in March 2022. The application was taken to the Council’s Planning Committee...

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  13.06.2023

  Middle East

  UAE Corporate Tax Law: When does a non-resident juridical person have a UAE Nexus?

  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 1 June 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” is 0% with respect to qualifying income and 9% on non-qualifying revenue.Under Article 11 of the CTL, a taxable person includes a non-resident person which has a UAE nexus.Cabinet Decision...

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  05.06.2023

  Middle East

  UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

  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 1 June 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” (“QFZP”) is 0% with respect to qualifying income (“Qualifying Income”) and 9% on non-qualifying revenue (“Non-Qualifying Revenue”).After much anticipation,...

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  25.04.2023

  Middle East

  Corporate Tax Thought Leadership Series: Anti-Abuse Rules for Small Business Relief

  BackgroundThe UAE enacted its Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect from 1 June 2023. A 9% tax rate will apply on income exceeding AED 375,000 (approx. US$102k). Despite its name, the Corporate Tax Law treats a natural person conducting business in the UAE as a “Resident Person”. Such a person’s business income would be subject to corporate tax in the UAE. Should the legislation not have extended the scope of the Corporate Tax Law to natural persons...

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