Monthly Archives: November 2017

November 30, 2017

Eight rankings for Hall & Wilcox in The Legal 500 Asia Pacific 2018

By Bronwyn Lindenberg of Hall & Wilcox

Leading independent business law firm, Hall & Wilcox is thrilled to be recognised and ranked in eight key practice areas in the latest edition The Legal 500 Asia Pacific 2018. Hall & Wilcox has again been ranked in six practice areas from last year – Banking and finance, Dispute resolution, Labour and employment, Real estate, Insurance and Restructuring. Corporate and M&A and Tax are included for the first time in this guide.

The Corporate and M&A ranking is recognition of the team’s extensive capabilities to act on complex private and public M&As and the Tax ranking recognises the team’s multi-disciplinary approach to provide both tax advisory and tax dispute and risk management solutions. As part of the rankings, 50 individuals have also been recommended in the editorial.

Posted in Asia Pacific | Legal Updates
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November 30, 2017

Hvilke omkostninger kan reducere en salgspris på en ejendom?

By DAHL Law Firm of DAHL Law

Beskatningen af fast ejendom er i Danmark reguleret af to regelsæt, nemlig enten ejendomsavancebeskatningsloven eller en ældre bestemmelse, der giver mulighed for næringsbeskatning. Næringsbeskatning foreligger alene, hvis man har som virksomhed at handle med fast ejendom. Har man ikke som virksomhed at handle med fast ejendom, sker beskatningen af fast ejendom efter ejendomsavancebeskatningsloven (EBL).

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Posted in Europe | Legal Updates
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ILN Today Post
November 30, 2017

The best Christmas present for your family: a discretionary trust?

By Fladgate LLP of Fladgate LLP

This article is taken from Helena Luckhurst’s blog The Wealth Lawyer UK.

It’s beginning to look a lot like Christmas out there, as Bing says. Thoughts turn to what gifts to give our family. When it comes to making big gifts to family members, though, in lifetime or on death, still not enough people think of using a trust.

Many people hardly know what a trust is; still less understand what a trust can do for their family. Discretionary trusts (or, to be precise, their trustees) can be taxed without reference to the personal tax positions of the beneficiaries and, if desired, that of the person(s) funding the trust. The fact that trusts are taxable in their own right can be very useful for family tax planning.

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Posted in Europe | Legal Updates
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ILN Today Post
November 30, 2017

The SFO v ENRC: Erosion of fundamental rights and dangerous precedent or a valid aid to law enforcement?

By Fladgate LLP of Fladgate LLP

Eurasian Natural Resources Corporation Ltd (ENRC) has been granted permission to appeal the controversial ruling in Serious Fraud Office (SFO) v Eurasian Natural Resources Corporation Ltd [2017] EWHC 1017 (QB)  which sent shock waves through the legal profession earlier this year.

The appealed decision held that certain documents generated during an internal investigation conducted by lawyers into allegations of bribery and corruption were not protected by litigation privilege, and therefore could be used by the SFO in the prosecution of alleged offenders. With corporations being encouraged to police their operations and to put in place systems to protect them from abuse, the decision was seen as unhelpful by some in that it might discourage openness within organisations and restrict access to legal advice.

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Posted in Europe | Legal Updates
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ILN Today Post
November 30, 2017

Major change to the taxation of commercial property

By Fladgate LLP of Fladgate LLP

Radical changes to the taxation of UK real estate were announced in the autumn Budget.

Investment into UK real estate has long had a privileged status, especially for investors based overseas. But over the last few years those tax privileges have been whittled away.

Two years ago the UK extended Capital Gains Tax to individuals and closely held companies owning UK residential property. Last year the UK tax code was amended to make sure that profits from development of UK land were taxed wherever they arose. And in this year’s Budget the Government has announced that with effect from April 2019 offshore investors will pay Capital Gains Tax on their profits from UK commercial real estate.

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Posted in Europe | Legal Updates
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November 30, 2017

Back to the Future…Law Firm

By Lindsay Griffiths of ILN

Around this time last year, HighQ posed this question to a number of legal industry leaders:

What do you believe lawyers and law firms need to do to prepare for the future of legal services?”

Posted in Zen & the Art of Legal Networking
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ILN Today Post
November 30, 2017

Federal Revenue regulates the neutralization of changes in accounting standards

By KLA Advogados of Koury Lopes Advogados

With the introduction of international accounting standards in Brazil (IFRS), Law No. 12,973 / 2014 was to map and neutralize the effects of IFRS on the determination of Income Tax. However, Brazilian accounting standards continue to be amended, so that the provisions of that law may become obsolete.

In order to deal with this issue, the Federal Revenue issued the Normative Instruction RFB No. 1,753, according to which changes in the accounting standards that come after Law No. 12,973 / 2014 will not affect the determination of IRPJ and CSLL until the Federal Revenue has on them, which will be done in the form of an Annex to the aforementioned Normative Instruction.

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Posted in Central & South America | Legal Updates
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ILN Today Post
November 30, 2017

Business name precedence is not enough to void trademark

By KLA Advogados of Koury Lopes Advogados

The 3rd Panel of the Superior Court of Justice (STJ) rejected a special appeal filed by a company active in the chocolate manufacturing and marketing sector in Santa Catarina that was intended to prevent another São Paulo company from using the distinctive sign “FRANZ” as a trademark in the meat and dairy sector.

The company from Santa Catarina, constituted in 1995, sought the annulment of the trademark “FRANZ ALIMENTOS”, owned by the São Paulo company, established only in 1996, alleging the previous business name and the existence of the right of precedence of its exclusive use expression “FRANZ” in its segment.

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Posted in Central & South America | Legal Updates
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November 30, 2017

Military-Civilian Integrated Health Care Delivery Systems: A New Era in Health Care Delivery for Military Dependents and Retirees

By Ellen C. Bonner of Epstein Becker & Green

The National Defense Authorization Act (“NDAA”) – passed in late 2016 – provides numerous changes to military health care. One of the changes, NDAA Sec. 706, establishes the Military-Civilian Integrated Health Care Delivery Systems – a sweeping new change for the Defense Health Agency (“DHA”) and the Military Treatment Facilities (“MTFs”) to provide health care services for non-active duty beneficiaries through partnerships with the private sector.

Posted in Legal Updates | North America
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November 30, 2017

RSS and Frédéric Savard-Scott are proud supporters of the 24h Tremblant

By FSP of Robinson Sheppard Shapiro

November 30, 2017 — Frédéric Savard-Scott will be a participant in the 24h Tremblant, taking place from December 8 to 10. The 24h Tremblant is a charitable sporting competition providing support to children fighting severe illnesses. Some 2,500 skiers, walkers and runners take part in the event. RSS is happy to provide financial support to Frédéric’s team.

Posted in North America
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