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An Insight into the New No-Fault Divorce Law Commencing 6 April 2022

From 6 April 2022, there will be a huge change in the way couples divorce in England & Wales when the new no-fault divorce law pursuant to the Divorce, Dissolution and Separation Act 2020 comes into effect. This no-fault approach to divorce has been long awaited and is[...]

Date: 04 Mar 2022
Jurisdiction: United Kingdom
Subjects: Divorce

Tracing Cryptoassets and their Increasing Role in Insolvency Portfolios

Cryptoassets are often the currency of choice for cyber criminals due to the anonymity, or pseudonymity, that they can offer the fraudster. However, the value of cryptoassets that are being traced and recovered is growing year on year, as law enforcement agencies and asset[...]

Date: 25 Nov 2021
Jurisdiction: United Kingdom

The Impact of BEPS on Tax Incentives in Asia Pacific: A Hong Kong SAR Tax Perspective

As of 4 November 2021, 137 out of 141 member jurisdictions of the G20/OECD Inclusive Framework on BEPS (“IF”) have agreed to the statement issued by the IF on 8 October 2021, which sets out the building blocks and key rates for Pillar One and Pillar Two of the BEPS 2.0[...]

Date: 25 Nov 2021
Jurisdiction: Hong Kong
Subjects: BEPSTax Incentives

Taxation of Cross-Border Investments in and from CEE Countries 2021

Elias Neocleous & Co LLC is proud to have contributed the Cyprus content of a new publication, the ‘‘Taxation of cross-border investments in and from CEE countries 2021”.  The publication is a project coordinated by Loyens & Loeff, and it[...]

Date: 25 Nov 2021

Trust And Estates Disputes - Where Are We Now?

The data speaks for itself – according to statistics (source: Royal Courts of Justice Annual Tables – 2020) a total of 192 claims were issued in the High Court in 2020 by individuals claiming a larger inheritance from[...]

Date: 25 Nov 2021
Jurisdiction: United Kingdom

The UK’s New NSI Regime - What you need to know

The UK Government has published a new National Security and Investment Bill. This is the culmination of a number of years of discussion of the UK’s approach to national security matters, including a White Paper in 2018. It reflects a global trend for more intervention in and[...]

Date: 03 Feb 2021
Jurisdiction: United Kingdom

Global, EU and UK Sustainable Finance Initiatives

In response to the Paris Agreement[1], governments and intra-governmental organisations launched a number of measures to promote sustainable finance. To date, these have focused on voluntary measures, relying on businesses and investors to self-monitor in this area. As the[...]
Date: 02 Feb 2021

Transfer Pricing For US And UK Businesses - Two Case Studies

Transfer pricing is obviously a major concern for large multinationals with subsidiaries spread across the world. Trading in multiple jurisdictions requires understanding not only of local customs and practices but also of local taxes, for all business operating there.[...]
Date: 22 Dec 2020

DAC 6 – D Day is Imminent: Update of key elements

At a time when lengthy books are beginning to be written on the Sixth Directive on Administrative Co-operation in Tax Matters (DAC 6) it is a daunting task to summarise the key elements of DAC 6. However, with an eye on 1 January 2021 when the clock starts ticking for the[...]
Date: 04 Nov 2020
Jurisdiction: European Union

EU Case Law: iFLG stands up for Access to Justice

In February 2020, the UK government said it would be leaving EU laws on final departure from the EU on 31 December 2020. But what should be the status of existing case law from the European Court (CJEU)? Specifically, which level of courts should be able to depart from it? [...]
Date: 22 Oct 2020
Jurisdiction: European Union