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What does the future hold for the raising of funds in Europe? Wayne Atkinson of Collas Crill, on behalf of the Guernsey Investment Fund Association, takes a closer look.

Global Capability Centres in India have evolved from basic support operations into strategic hubs handling high-value functions like R&D, analytics, and procurement. As these centres scale and take on more complex responsibilities, multinational enterprises face heightened tax risks around permanent establishment classification and transfer pricing compliance that require careful structural review and documentation.

The Bribery Act 2013 (BA 2013) came into force on Monday 16 December 2013 and it is largely based on the Bribery Act 2010 (of Parliament) (the BA 2010) which came into force on 1 July 2011.

At the time this article was originally written, the English football Premier League was nearing the end of the 2011/2012 season…

Pick a favorite flavor, abandon all beach body goals, and disregard whether it's anyone's birthday: the 2017-2018 Supreme Court term saw employers having their cake and eating it, too...

The next-generation of wireless technologies – known as 5G – is here. Not only is it expected to offer network speeds that are up to 100 times faster than 4G LTE and reduce latency to nearly zero...

Non-fungible tokens ("NFTs") are a type of digital asset that uses blockchain technology to provide real world objects with unique identification codes and metadata.

On May 22, Judge Paul Gardephe of the U.S. District Court for the Southern District of New York granted a motion to dismiss in Kirschner v. JPMorgan Chase Bank, N.A...

India's tier-2 cities are developing rapidly and are home to several industrial clusters and startup hubs, particularly in the IT, manufacturing, and export sectors.

U.S. holders of cryptocurrency have been eager to participate in the crypto lending market, but recent actions by the SEC are causing unexpected, and likely unintended, changes in how these loans are made.

Congress’ latest foray into the nexus arena, the Business Activity Tax Simplification Act of 2006 ("BATSA"), H.R. 1956, has many hearts racing.

The Norwegian oil and gas industry has lasted for almost five decades, and the activity has established the petroleum sector as the most important industry in Norway, counting for more than 23% of the total value creation in 2012.

In the recent case of PA Holdings Ltd and Kully Janjuah v HMRC, an employer argued that payments of dividends as part of an employee bonus scheme could only be taxed as such and so could not be subject to PAYE or NICs as employment income

Term loan Bs or TLBs are term loans made to corporate entities and syndicated through a bank agent to a group of institutional lenders.

In these two summaries, we look at cases dealing with mining royalties owed.

In the recent decision ATB Financial v Mayfield Investments, 2025 ABKB 61 (Mayfield), the Alberta Court of King's Bench (the Court) concluded that a forced share sale provision...

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