El Ministerio de Hacienda y Crédito Público de la República de Colombia, a través de la Unidad de Regulación Financiera, publicó un proyecto de decreto con el cual se busca implementar una normativa para fortalecer la...more
El Ministerio de Hacienda y Crédito Público de Colombia, a través de la Unidad de Regulación Financiera, el 8 de noviembre de 2024, expidió el Decreto 1358 de 2024 con el objetivo de definir los criterios para determinar la...more
Our corporate team outline the latest developments within the corporate and finance market in Cayman including the amendments to the Beneficial Ownership Regime, winding up Cayman segregated portfolio companies, proposed...more
La Secretaría de Hacienda y Crédito Público el 16 de marzo de 2023, publicó la primera edición del reporte de Taxonomía Sostenible de México (la taxonomía). La taxonomía no constituye un documento regulatorio con carácter...more
Over the past year, alongside handling the economic repercussions of the war and issuing financial assistance to war victims and to evacuees, the courts, the legislative authority and the Israel Tax Authority continued their...more
El 8 de mayo de 2024, la Secretaría de Hacienda de los Estados Unidos (“Treasury Department”) dio a conocer propuestas de reglamentos que abordan la clasificación, tributación y requisitos de información para fideicomisos...more
On July 26, 2024, the Ontario Ministry of Finance launched a consultation on proposed amendments to the Insurance Act that would create a regulatory framework for life and health managing general agents (L&H MGAs) and those...more
The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...more
Designed for busy in-house counsel, compliance professionals, and anti-corruption lawyers, this newsletter summarizes some of the most important international anti-corruption law and enforcement developments from the past...more
El Gobierno Nacional de Colombia modificó mediante el Decreto 0242 de 2024 las tarifas de retención y autorretención aplicables a las empresas del sector minero y de hidrocarburos. Estas modificaciones fueron realizadas con...more
Recientemente se presentó un debate en torno al Decreto de Liquidación del Presupuesto General de la Nación de Colombia aprobado por el Congreso de la República que fue expedido por el Gobierno Nacional en cabeza del...more
Hong Kong’s audit regulator, the Accounting and Financial Reporting Council (AFRC) says it has reached a landmark agreement to help it obtain audit working papers of Public Interest Entity (PIE) auditors located on the PRC...more
On January 24, 2024, the Ministry of Finance and Public Credit published in the Federal Gazette the "Decree amending, adding, and repealing various provisions of financial laws in matters of administrative procedure" (the...more
Le 28 décembre 2023, un décret et un arrêté ministériel ont une nouvelle fois élargi à plusieurs égards le régime français de contrôle des investissements étrangers (IEF). Comme cela était attendu, le seuil d’acquisition...more
On 28 December 2023, a decree and a ministerial order was issued that extends the French foreign direct investment (“FDI”) regime once again on various fronts. As expected, the threshold of voting rights acquired by...more
On August 3, 2023, China’s National Development and Reform Commission (NDRC), the Ministry of Finance (MoF), and the National Energy Administration (NEA) jointly issued the “Notice on Full Coverage of Renewable Energy Green...more
In Short: The Situation: After the nationalization of the Dutch SNS banking and insurance group, the Dutch Minister of Finance offered zero compensation to expropriated bondholders....more
The Russian Ministry of Finance recently announced the development of a mechanism for releasing blocked foreign investments and exchanging them for Russian assets blocked abroad. If approved, the initial stage will apply to...more
The new corporate tax regime introduced by the UAE Ministry of Finance will apply for fiscal years starting on or after 1 June 2023. In this article, we explain the key provisions of the new regime, how to comply with the...more
Das Bundesministerium für Finanzen (BMF) hat einen Diskussionsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuergesetzes erarbeitet. Besondere Bedeutung erhält dieser Entwurf für Share-Deal-Konstellationen. Einer...more
The German Federal Ministry of Finance has published a discussion draft regarding the amendment of the real estate transfer tax (“discussion draft”), which is especially important with respect to share deals. One of the main...more
El Impuesto de Solidaridad de las Grandes Fortunas nació con el objetivo de armonizar las asimetrías que habían surgido entre comunidades autónomas en el Impuesto sobre el Patrimonio debido a las bonificaciones aprobadas por...more
On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of future-proof investments (Zukunftsfinanzierungsgesetz – “ZuFinG-E“). The draft...more
The German Federal Ministry of Finance circulated a first discussion draft of the implementation of the OECD-Guidelines for global minimum taxation, after the European Union therefore had published a Directive (Directive (EU)...more
The Taxonomy stands out worldwide for its comprehensive approach to sustainability, which incorporates both environmental and social dimensions in its central design; it aims to promote the overall well-being of people and...more