The Financial Conduct Authority (FCA) has published its assessment of sanctions systems and controls in financial services firms, alongside compliance good practice recommendations.
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Published date
28/09/2023
The US Internal Revenue Service (IRS) will establish a special unit to focus on large or complex pass-through entities such as partnerships and S-corporations that do not pay corporate income tax.
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Published date
28/09/2023
Two recent court cases in Canada have seen estate executors removed due to conflict of interest and fined for failing to carry out fiduciary duty.
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Published date
26/09/2023
The wife of Walid Abu-Zalaf has won her application to rescind a decree nisi granted in November 2013, pursuant to a divorce petition she issued herself after a marriage that had lasted for little more than a year.
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Published date
25/09/2023
Hong Kong and Bangladesh have signed a comprehensive double taxation arrangement (DTA), largely based on the OECD's 2017 Model Tax Convention on Income and Capital.
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Published date
25/09/2023
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.
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Published date
21/09/2023
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).
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Published date
21/09/2023
The Costa Rican tax authority has issued a private letter ruling giving a general opinion on the taxation of crypto-assets.
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Published date
20/09/2023
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.
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Published date
18/09/2023
The Powers of Attorney Bill completed its parliamentary passage without amendment on 14 September 2023. It now awaits royal assent.
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Published date
18/09/2023
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