Shoosmiths’ legal experts outline the key legal changes set to impact the UK’s real estate industry in 2024 and beyond. Introduction of biodiversity net gain in England New biodiversity net gain requirements will be introduced for large development sites from 12 February 2024 and are set to also apply to smaller sites from 2 April 2024. Biodiversity net gain aims to create and improve natural habitats by measuring the impact of a development on biodiversity ...
Speaking of compliance with tax obligations comes to our mind the duty to pay taxes (noun) as the Tax on the Transfer of Goods and Provision of Services (VAT) or Income Tax (ISR), which undoubtedly It is true; but equally certain it is that with the payment obligation exists another set of obligations formal or adjective. In this dual context of formal and substantive tax obligations, is of great relevance filing tax returns ...
Since mid-February, there has been an ongoing debate in the public sphere regarding the high profile case that found the global IT giant Apple and FBI on opposite sides of the legal spectrum. The case's background involves the 2015 San Bernardino shooting incident in USA, and the fact that one of the perpetrators was in possession of an iPhone potentially containing relevant information for the ensuing investigation ...
On complex construction projects, there may be multiple contractors, subcontractors, vendors, suppliers, and sub-subcontractors working along side one another. With various entities working parallel there are substantial risks that one contractor’s work will interfere with that of another contractor on the project. When the two parties have direct contracts with one another (e.g ...
The Little Master himself, Sachin Tendulkar, is heading to court in Australia against sporting goods manufacturer Spartan. For some context: Tendulkar retired from international cricket shortly after winning the 2011 World Cup. Even in retirement, Tendulkar remains by some distance, the most revered cricketer to ever play the game and the famous Matthew Hayden quote “I have seen God. He bats at no ...
Walking the tight rope between making strides for women’s rights and being too strident So, the Trump-Kim Summit has successfully concluded in Singapore, with the Leader of the Free World shaking hands with the Supreme Leader of one of its most coldblooded dictatorships. Looking at these two scions of privilege, it is hard not to be struck by how much they have in common, united not just by their comically bad hair, but also by their low regard for women ...
The high street will of course evolve according to prevailing consumer habits. That evolution has been brought into sharp focus by the pandemic, where retailers have had to adapt to the restrictions imposed on non-essential retail at certain times combined with the general growth of e-commerce. That said, the retail market in Guernsey compares well to the UK market and is seen as an attractive opportunity for retailers, both for well-known UK brands and local independents alike ...
The enactment of EU Directive 2018/843 on the prevention of the use of the financial system for money laundering or terrorist financing (the "5th AML Directive") has prompted the Luxembourg government to accelerate the final implementation process of EU Directive 2015/849. This Directive prevents the use of the financial system for the purposes of money laundering or terrorist financing (the “4th AML Directive”) ...
Did you know? The new Trade Marks (Amendment) Ordinance 2020 which came into effect on 19 June 2020 empowers the Registrar of Trade Marks to make the rules for implementing the long-awaited Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks (the “Madrid Protocol”) in Hong Kong ...
Back in 2013, we wrote an article about the Madrid Protocol, the treaty that regulates the international trade mark registration system. We expressed the view that it was high time that South Africa joined this ever-growing club of nations. We expressed the hope that it would happen soon. It’s now mid- 2019 and... well we’re still waiting. We’re told that accession to the Madrid Protocol is imminent. The Madrid Protocol has been in the news of late ...
There was a highly unusual trade mark opposition matter in the USA recently. The case of In re Coscentra B.Vinvolved a comparison of two perfume bottles in the shape of a male torso. A company applied to register a male torso-shaped perfume bottle as a trade mark for perfumery. The application was refused on the basis of an existing trade mark registration for a male torso-shaped perfume bottle covering perfumery ...
In conjunction with Malta Enterprise, Residency Malta Agency has launched a new residence programme for beneficiaries under the Malta Start-Up Residence Programme. Similar to the Nomad Residence Permit , the Malta Start-Up Residence Programme seeks to attract business-driven individuals to set up their new business venture in Malta ...
On May 5, 2020, two (2) relatively rare notices of violation involving marijuana smoke were filed with the California Department of Justice. I refer to them as rare, because in the one year period prior to these notices (May 1, 2019-May 8, 2020), there have only been four (4) notices of violation filed involving marijuana smoke. That is a miniscule number considering there were two thousand four hundred and ten (2,410) 60- day notices of violation filed in 2019 ...
The legal framework in Mauritius is constantly evolving to keep pace with the rapidly changing economic environment. With the enactment of the latest Finance (Miscellaneous Provisions) Act, 2018 (the “Act”) on 9 August 2018, the government approved amendments to some 68 Acts, with regulations to follow shortly ...
The Philippines section of The Mergers & Acquisitions Review 9th Edition contains an overview of M&A activity in the country, general introduction to the legal framework for M&A, developments in corporate and takeover law and their impact, foreign involvement in M&A transactions, significant transactions, key trends and hot industries, financing of M&A, main sources and developments, employment law, tax law, competition law, and outlook ...
On 12 August 2020, the Ministry of Commerce released via Circular the State Council approved Master Plan for the Comprehensive Deepening of the Pilot Programme for the Innovative Development of the Trade in Services together with a schedule of specific measures (2020 Plan). The 2020 Plan includes 8 pilot tasks and 122 specific measures to open, facilitate and support the innovative development of the Trade in Services ...
On June 26, 2021, the Ministry of Economy and Finance – MEF published in the Official Gazette “El Peruano” the Supreme Decree Nº 162-2021-EF (hereinafter, the “Supreme Decree”), whereby it amends the rules contained in the Regulations of the State Procurement Law, adopted by Supreme Decree Nº 344-2018-EF (hereinafter, the “Regulations”) ...
Last Friday, on 12 May 2023, the UAE Ministry of Finance (Ministry) published an Explanatory Guide which provides an explanation of the meaning and intended effect of each article of the Corporate Tax (CT) Law. The Explanatory Guide may be accessedHere ...
In May, the Supreme Court of the United States handed down its decision in Amgen Inc. v. Sanofi, which addressed the statutory enablement requirement for patents. The decision is consistent with ongoing efforts to strike a balance between innovation and competition, while preventing the extension of monopolies beyond the invention disclosure ...
Dinsmore partner Kelvin Lawrence was published in Bloomberg Tax with co-author Bruce P. Ely from Bradley Arant Boult Cummings LLP. Their article, "The MTC Undertakes an Ambitious Study of Partnership Taxation," discusses the Multistate Tax Commission (MTC) Uniformity Committee's work group they created to study issues related to multistate taxation of pass-through entities ...
On 12 April 2013, the Indonesian Capital Investment Coordinating Body (BKPM) issued a new Regulation of the Head of the BKPM No. 5 of 2013 on the Guidelines and Procedures for Permit and Non-Permit Capital Investment (“Reg ...
What are we to make of the comedian who changed his name to that of a well-known brand? A British comedian by the name of Joe Lycett recently changed his name to Hugo Boss – he did this formally, as in by deed poll. Hugo Boss is, of course, a very well-known fashion brand. The company, which was formed in Germany in 1924 and named after its founder, made uniforms for the German army during World War 2 but changed its focus, somewhat, in the post-war years ...
Uganda has taken a bold and long overdue step to revamp its 24-year old environmental law, the National Environment Act (Cap. 153) (the “NEA”). An amendment was necessary given the massive infrastructure projects in the energy sector, the planned infrastructure of a refinery and pipelines in the oil and gas space, the imminent production of oil, increasing urbanisation and the consequent pressures on land, and climate change ...
