The Brave New World Of Global Tax

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

The Irish Budget for 2026 was announced by Minister Pascal Donohoe on 7 October 2025.

Section 110 companies that have no exposure to Irish real estate assets are unaffected by the proposed amendments.

A recent decision of the Tax Appeals Commission (TAC) concerned a successful appeal by a taxpayer against an assessment to corporation tax of c.€25m for the year ended 31 December 2013.

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax with interest.

The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

The first draft of Finance Bill 2017 published on 19 October 2017 provided for this increase as well as certain transitional measures.

Charities are generally exempt from VAT under Irish and EU VAT law. This means that they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase.

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

Ireland recently enacted a reduction to the rate of stamp duty on the acquisition of business assets subject to stamp duty.

CIMA’s new AML / CFT / CPF Compliance Rule and Sanctions Rule, effective 18 September 2026, introduce binding compliance, governance, risk management and sanctions screening requirements for all regulated financial service providers in the Cayman Islands.

In this month's Cayman Islands Regulatory 15/15 episode, Chris Capewell, John Dykstra and Ellen O'Brien discuss reinsurance updates, CRS compliance obligations, new AML return requirements for regulated trust companies, CIMA's updated List of Approved Stock Exchanges and recent CIMA notices relating to struck-off entities and non-compliant directors.

The Cyber Resilience Act (Regulation (EU) 2024/2847)1 (“CRA”) establishes horizontal cybersecurity requirements for products with digital elements (“PDEs”) placed on the European Union (“EU”) market. Reporting obligations took effect on 11 September 2026, with full application of the CRA from 11 December 2027.

On 27 April 2026, the British Virgin Islands (“BVI”) Financial Services Commission (the “FSC”) published its compliance inspection priorities and expectations for the 2026 inspection cycle.

According to the International Air Transport Association (IATA), 2023 was "a year when air transportation very nearly returned to its pre-pandemic pace of activity...

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

Alibaba, which operates one of the world's largest e-commerce platforms, became, in 2019, the first overseas issuer to complete a dual secondary listing on the HKSE.