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Showing 7651 - 7660 of 12036 for "United States" with applied filters

News & Analysis

Law of 25 March 2020 establishing a central data retrieval system for bank, payment accounts and safe-deposit boxes

01 April 2020 by Arendt & Medernach

The law of 25 March 2020 establishing a central data retrieval system concerning IBAN accounts and safe-deposit boxes entered into force on 30 March 2020 (the “Central Register Law”).

News & Analysis

Covid-19 in Swizerland: First measures ordered by the Government

01 April 2020 by Dominik Hohler and Stéphanie Oneyser

First measures ordered by the Swiss Government
News & Analysis

Word accounting? – Fraud triangle analytics

30 March 2020 by EY Law

By Alfonso Crespo, Partner of Forensic & Integrity Services - EY Central America, Panama and the Dominican Republic 10-minute reading
News & Analysis

New legislation to be introduced to address the mismatch in respect of the taxation of foreign dividends received by REITs: A disincentive for REITs to invest offshore?

16 March 2020 by Cliffe Dekker Hofmeyr

In essence, real estate investment trusts (REITs) are treated as conduits through which the income they derive, flows to their shareholders. The main advantage of a REIT is therefore that a deduction of the distribution made by the REIT to its shareholders may be claimed against its income provided that it is a qualifying distribution. By nature, REITs distribute most of their income to their shareholders and will usually pay little or no income tax on the distributions, instead shareholders will be liable to pay income tax on the distributions received from REITs. REITs are, however, taxed on the taxable income they retain at the standard corporate tax rate.
News & Analysis

Licensing Requirements & Obligations of Investment Funds under the new Investment Funds Act, 2019

18 February 2020 by Aliya G. Allen, Partner and Renee E. Farquharson, Associate

Volume 1 Issue 7
News & Analysis

Dhir & Dhir Associates acted as legal advisors to India Renewable Energy Development Agency Limited (“IREDA”)

13 February 2020 by Dhir & Dhir Associates

Dhir & Dhir Associates acted as legal advisors to India Renewable Energy Development Agency Limited (“IREDA”)
News & Analysis

Novel Coronavirus fallout: Implications for businesses and operations

11 February 2020 by Kareena Teh, Philip Kwok & Catherine Wong

BRIEFING: Hong Kong, 11 February, 2020
News & Analysis

Recent Financial Sector Tribunal decision provides interpretation of ‘solicitation’ for the purposes of Section 65 of the Collective Investment Schemes Control Act, 2002

11 February 2020 by Nuhaa Amardien and John Gillmer

In a recent decision handed down in respect of the matter between 36One Asset Management (Pty) Ltd (36One) and the Financial Sector Conduct Authority (FSCA), the Financial Sector Tribunal (Tribunal) provided an interpretation of the meaning of “solicit” as defined in the Collective Investment Schemes Control Act, 2002 (CISCA).
News & Analysis

Upcoming changes to pension funds’ investment regime

10 February 2020 by Carlos Fradique- Méndez / Juan Camilo Arbeláez

Upcoming changes to pension funds’ investment regime
News & Analysis

Implementation of the Physical Cash Pooling Concept Under Turkish Legislation

06 February 2020 by Gönenç Gürkaynak, Esq., Nazlı Nil Yukaruç and Damla Doğancalı and Selen Sakar

BRIEFING: Istanbul, 6 February, 2020
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