Investissements en capitaux, gestion d'actifs et fonds

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  •  
    16/05/2024
    United Kingdom

    A Roadmap to the Overseas Funds Regime

    HM Treasury and the FCA jointly published a Roadmap on 1 May 2024 for implementing the Overseas Funds Regime (the “OFR”).  This follows on from the FCA’s December 2023 Consultation Paper on Implementing the OFR (see our previous article on this here). Who does this impact?Operators of EEA UCITS funds (excluding money market funds (“MMFs”)) that either are within the Temporary Marketing Permissions Regime (“TMPR”), or who wish to market to UK retail investorsUK Distributors of non-UK UCITS funds (excluding MMFs) with a UK retail...
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  •  
    02/04/2024
    Europe

    ESMA feedback statement on shortening the EU settlement cycle reveals widespread industry concern

    The European Securities and Markets Authority (ESMA) has released a feedback statement summarising comments received from market participants during its consultation on shortening the EU settlement cycle.Under the EU Central Securities Depositories Regulation (CSDR), all transactions in transferable securities and other similar instruments executed on a trading venue must be completed no later than the second business day following the trade date. The CSDR also established a settlement discipline regime, which includes measures to prevent failed settlements.Since its adoption, financial markets...
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  •  
    25/03/2024
    United Kingdom

    Introduction to the Crypto-Asset Reporting Framework

    The market for Crypto Assets is growing rapidly. Crypto Assets can be issued, recorded, transferred and stored in a decentralised manner, without the need to rely on traditional financial intermediaries or central administrators. Further, the Crypto-Asset market has given rise to a new set of intermediaries and other service providers, such as Crypto-Asset exchanges and wallet providers, which may currently only be subject to limited regulatory oversight. Overall, the characteristics of the Crypto-Asset sector have reduced tax administrations’ visibility on tax-relevant activities carried...
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  •  
    11/03/2024
    United Kingdom

    Welcome amendment to the Construction Industry Scheme regulations as they relate to payments between landlord and tenants

    At the Autumn Statement 2023, the government announced amendments to the Income Tax (Construction Industry Scheme) Regulations 2005 (the Regulations), including removing certain payments between landlord and tenants from the scope of the Construction Industry Scheme (the CIS).Those amendments will come into force on 6 April 2024, having been laid before the House of Commons on 8 March 2024.What was the concern?The CIS was originally introduced to protect revenue in relation to the construction sector, with significant non-compliance suspected as a result of cash-in-hand payments. The CIS requires...
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  •  
    08/03/2024
    EU

    Orientations pratiques sur l’évaluation de l’existence d’aides dans les mesures de financement du risque

    GB
    Le 26 janvier 2024, la Commission a adopté des orientations pratiques à l’intention des Etats membres sur l’évaluation de l’existence d’aides pour les mesures visant à faciliter l’accès à un financement pour certaines entreprises.Les mesures de financement des risques revêtent une importance particulière car elles permettent aux Etats de soutenir les start-ups innovantes, aux petites et moyennes entreprises (PME) ainsi que les petites entreprises de taille moyenne (mi-caps) au premiers stades de leur développement,...
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  •  
    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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