Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

Follow us:



Depreciation deductions in real estate companies

At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, ...

Insights and Analysis

Carried interest schemes for asset managers
Registered Content

During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...


LMA, LSTA and APLMA issue revised Green, Social and Sustainability-Linked Loan Principles and Guidance

On 23 February 2023, the Loan Market Association (LMA), the Loan Syndications & Trading Association (LSTA) and the Asia Pacific Loan Market Association (APLMA) published updated...


Mexico | Taxation and Collection Master Plan for 2023

The Tax Administration Service published the coordination strategy for taxpayer audits for the fiscal year 2023, which mainly consists of management by the tax authority for taxpayer...


How the UK Trust Registration Service applies to trusts of real estate and changes for unit trusts

Trustees which are UK resident, have UK assets or income which trigger a UK tax liability or directly acquire UK land on or after 6 October 2020 will generally have to register the trust...

Insights and Analysis

The secondaries market adjusts to further changes in the US ECI withholding regime

Beginning 1 January 2023, the US tax rules impose a “secondary” or “backstop” withholding obligation on both US and non-US partnerships. Under the new provisions,...


Online intermediaries are obliged to collect Spanish VAT on sales of NFTs through their marketplaces

Due to the anonymity of non-fungible tokens’ (“NFTs”) transactions, sellers face practical difficulties in determining whether or not they should charge Spanish Value...


Italy: Ministry of Economics publishes regulation on ethical and sustainable finance

On 21 January 2023, a Regulation of the Ministry of Economics, setting out the requirements to obtain the status of ethical and sustainable banking operator, was published in the Official...


Spain releases its long awaited draft list of non-cooperative jurisdictions

On 12 January 2023 the Spanish Ministry of Finance published a draft of its long-awaited list of non-cooperative jurisdictions. Spain has finally not followed the EU approach with some...

Loading data