Detailed project contracts for software development and computer programming
Ready-made software solutions no longer cut it in many businesses whose needs require dedicated software. In this context, attention needs to be paid to how the project contract is drafted.
Automatic exchange of (financial) information (AEOI) – Timely voluntary disclosure for tax evasion
Financial information was automatically exchanged once again on September 30, 2019. Those with unreported income in foreign accounts can still submit a voluntary declaration leading to immunity from tax evasion charges.
Do you have to pay Settlement Agreement Tax?
If you are negotiating a settlement agreement with your employer, it will be important to understand the tax rules that apply to any payment you may receive.
Bär & Karrer Advises Banque Cantonale de Genève on the Placement of CHF 135 Million Additional Tie
Banque Cantonale de Genève successfully completed the placement of CHF 135 million perpetual additional tier 1 subordinated bonds. The additional tier 1 subordinated bonds were issued at 100% of their nominal amount with an interest of 1.875%. Banque Cantonale de Genève, UBS AG, Bank Vontobel AG and Bank J. Safra Sarasin acted as Joint Lead …
Costs incurred obtaining tax advice reduce estate tax burden
The costs incurred by an heir in correcting the testator’s tax return reduce the estate tax burden. That was the verdict of the Finanzgericht (FG) Baden-Württemberg, the Fiscal Court of Baden-Württemberg (Az. 7 K 2712/18).
BFH on exemption of family home from estate tax
An heir inheriting property from his or her parents has a period of six months in which to personally occupy it for residential purposes in order to avoid it being subject to estate tax. That was the verdict of the Bundesfinanzhof (BFH), Germany’s Federal Fiscal Court.
Highly Regarded Lawyers – IFLR1000 Financial & Corporate
We are excited that IFLR 1000, the only international legal directory dedicated to financial and corporate transactional work, has ranked our firm among the top law firms in Cyprus in this field and recommends our law firm as a “strong Financial and Corporate firm with strong cross-border capabilities”.
European Commission compliance guidelines for trade in dual-use items
The European Commission has published a recommendation for an internal compliance programme (ICP) for trade in dual-use items. The guidelines are not binding on businesses.
Foyen has assisted in the sale of IGDB (Internet Game Database)
16 October, 2019
English Language Requirement for Spouse Visas
The English language requirement for partner and parent visas was introduced on 29 November 2010 by then Home Secretary Theresa May, who stated at the time that ‘the new English requirement for spouses will help promote integration, remove cultural barriers and protect public services’. This requirement is equally relevant for partner and parent visa applications.