On 1 December 2021 the Cyprus Minister of Finance issued an Announcement saying that the late submission of certain direct tax returns will not carry any administrative penalties if these direct tax returns are submitted by the end of Monday 6 December 2021.
On 19 October 2021 the Tax Department issued Interpretative Circular No.54 (‘IC 54') ‘Imposition of 10% additional tax for employees with other income apart from employment income'.
Portolano Cavallo Studio Legale
This rule applies even if that same medicinal product may be sold in another Member State without a medical prescription.
In principle, the legally appointed management bodies can be held liable.
On 1 December 2021, the Central Bank of Ireland issued its operational resilience guidance paper.
Chevalier & Sciales
The Financial Sector Supervisory Authority (CSSF) has issued guidance on the rules governing investment in digital assets by Luxembourg funds, clarifying that alternative investment funds may invest in them, ...
Chevalier & Sciales
The Financial Sector Supervisory Authority has announced on December 2 the introduction of a fast-track procedure to facilitate submission of updated prospectuses or issuing documents update for UCITS and alternative investment funds ...
Loyens & Loeff
Due to various factors, the codification of Corporate Social Responsibility (CSR) rules is intensifying in Europe and globally.
Fenech & Fenech Advocates
Bill No. 249 proposing amendments to the existing Protection of the Whistle-blower Act (Chapter 527 of the Laws of Malta) has finally been published.
A pledge established on real estate is referred to as either a mortgage or a hypothec...
Crypto Assets, referred as 'Crypto Currencies' in practice, are encrypted, decentralized articles of exchange.
This month's CLIP is a column by Andrew C. Finch & Stefan Geirhofer entitled ‘Features of Procompetitive Collaborations in the Life Sciences' which considers the potential antitrust risk...
The UK Government published its national AI Strategy last month which highlighted its intention to make the UK an AI powerhouse.
Morrison & Foerster LLP
When starting a business, you make a huge number of decisions, on everything from office location to company branding. With so many things to think about, founders and business leaders might overlook...
The term "Metaverse" has rocketed from obscurity to the top of newsfeeds around the world in recent weeks.
BCL Solicitors LLP
BCL's Shaul Brazil and Tom McNeill examine the SFO's approach to cooperating suspects.
It has been confirmed that the COVID-19 vaccination will become compulsory for staff that care for the elderly and vulnerable.
In a recent article, Sir Stephen Laws condemns the Supreme Court's 2019 prorogation decision in the strident terms of a political polemic rather than those more usually applied to legal debate.
Наприкінці червня 2021 року Верховна Рада України ухвалила Закон України "Про платіжн&
At the end of June 2021, the Ukrainian parliament adopted the Law of Ukraine "On Payment Services", which aims to modernise the payment infrastructure in Ukraine, make the payment services market more transparent and open to new players, ...