The 14 provincial and territorial bodies governing Canada's legal profession have filed a petition challenging the constitutionality of the new mandatory disclosure regime (MDR) for reportable and notifiable transactions.

The Upper Tax Tribunal has rejected HMRC's appeal for a narrow interpretation of the 'significant influence' exclusion in the limited liability partnership (LLP) salaried members' rules, in the case of HM Revenue & Customs v BlueCrest (2023 UKUT 00232 TCC).

The Costa Rican tax authority has issued a private letter ruling giving a general opinion on the taxation of crypto-assets.

Ireland's finance minister has published plans for the introduction of a corporation tax participation exemption for foreign-sourced dividends with effect from 2025. The exemption will be included in Finance Bill 2024, following a technical consultation that is open until 13 December 2023.

The Powers of Attorney Bill completed its parliamentary passage without amendment on 14 September 2023. It now awaits royal assent.

European Union (EU) sanctions against Russian individuals have been extended for a further six months until 15 March 2024.

The Financial Conduct Authority (FCA) has published a statement setting out its expectations ahead of new crypto-asset marketing rules due to come into force on 8 October 2023.

The Superior Court of Justice of Ontario has refused to grant a motion compelling the disclosure of a deceased man’s medical records, ruling that maintaining his privacy outweighed the request of the applicants.

Alexander Shulgin has become the first Russian businessman to overturn financial sanctions imposed on him by the European Union.

The attorney of a mentally incapacitated widow has won her petition to be appointed executrix-dative of the estate of the widow's deceased husband, despite the lack of legal precedent granting her that right.