log in
Submit an Article | Back

Member Articles

Selected Filters:
Practice Industry: Real Estate & Construction, Taxation

Sort By Title  |  Sort By Date

Administrative Step or Aggressive Movement? Revenue’s Announcement on Centralisation and Dispersal of Certain Categories of Corporate and Non-Corporate Taxpayers’ Files
Shearn Delamore & Co., February 2021

The Inland Revenue Board of Malaysia (Revenue)’s press release of 13 January 2021 announced the Revenue’s implementation of centralisation and dispersal of tax files for taxpayers of certain categories, with effect from 1 January 2021...

Bulletin Real Time: Latest News
Brigard Urrutia, February 2021

1. Historic: First vaccine administered in Colombia. A nurse in the Caribbean region of Sincelejo was the first Colombian to be vaccinated in the country. The original plan had been to begin the nationwide vaccination program on Saturday (February 20), but things have moved faster. Sincelejo and Montería began vaccinating today. Bogotá, Medellín, Cali, Barranquilla, Bucaramanga and Cartagena begin tomorrow...

Lao PDR: New Taxpayer Identification Numbers (“TIN”) for Individuals
DFDL, February 2021

On 10 February 2021, the Ministry of Finance has issued a Notification (? 0831/MoF) regarding the issuance of Taxpayer Identification Numbers (“TIN“) for individuals...

IHL Series: IR35 refresher
Shoosmiths LLP, February 2021

In an ever-changing working world, it has never been as important to stay in touch and up to date with what's happening around us. Our bite-sized webinars are designed to focus on practical tips for in-house lawyers...

Real Estate IHL Series - The Future of CVAs & other L&T issues
Shoosmiths LLP, February 2021

Andrew Pattinson and Anna Lowe interview Sarah Teal and Richard Symonds on how CVAs are currently being used, where they are going and what do landlords and tenants (and their advisors) need to know? What exactly is a CVA and why is it different from other forms of insolvency process A CVA is a company rescue procedure. It is a proposal whereby the company restructures its business (i.e. deals with historic debts, under performance stores etc...

VAT Reverse Charge to Apply from 1 March 2021
Shoosmiths LLP, February 2021

The VAT domestic reverse charge - referred to below as the reverse charge - is a major change to the way VAT will be collected in the building and construction industry. The reverse charge regime will come into effect on 1 March 2021 and will in many instances require customers receiving building and construction services to pay the VAT due directly to HMRC, instead of paying the supplier. This is a fundamental change to the way in which VAT is administered on construction contracts...

Tax: Amber Warning for Those Contemplating Divorce or Separation
Shoosmiths LLP, February 2021

We've become familiar with the Met Office issuing “traffic light” warnings about potentially disruptive weather. Couples contemplating divorce or separation could face similarly rough going when it comes to their tax affairs, especially Capital Gains Tax (CGT) when property or a business is involved. The alert level right now would be considered “amber” - think before you separate as you might not be able to complete a settlement in time for this tax year...

Shearn Delamore Legal Update February 2021
Shearn Delamore & Co., February 2021

DISPUTE RESOLUTION Wide order of injunction sought against online marketplace operator refused in the High Court E-commerce has become an indispensable part of the country’s economy particularly with the Covid-19 pandemic. With its growing demand come legal challenges which are novel to Malaysia. Recently, our Dispute Resolution Partners K...

The End of the Line for Exclusionary Zoning: Berkeley Set to Make its Move
Hanson Bridgett LLP, February 2021

Key Points Later this month, the Berkeley City Council is expected to consider ending exclusionary zoning by December 2022. The city has a long history of implementing single-family zoning, which encourages more expensive stand-alone homes that are often inaccessible to disadvantaged populations. The shift would place Berkeley, which in 1916 became the nation's first city with single-family zoning, at the forefront of a modern era of inclusionary housing policy...

Buchalter COVID-19 Client Alert: FHA, VA, USDA Foreclosure and Eviction Moratoria, and Forbearance Application Deadline, Extended to June 30; Current List of Time Periods for GSEs, Federal Agencies and West Coast States Foreclosures and Evictions, and Forbearance Applications
Buchalter, February 2021

  Following last week’s FHFA announcement extending the Fannie Mae and Freddie Mac foreclosure and eviction moratoria and their deadlines for applying for COVID-related forbearance, the White House announced on February 16 that FHA, VA, and USDA will extend their single-family residential foreclosure and eviction moratoria, and their deadlines for applying for COVID-related forbearance, to June 30, 2021...

Golden Visa: Changes to the Rules on Obtaining a Residence Permit for Investment in Portugal
PLMJ, February 2021

The reasons for the changes to the Golden visa rules: A legislative authorisation in the 2020 State Budget 2020 authorised the Government to review the rules on residence permits for investment provided for in Law 23/2007 of 4 July by the end of 2020. The aim is to encourage investment in inland areas, urban regeneration, cultural heritage, activities of high environmental or social value, and productive investment and job creation...

Payment to Non-Residents of Canada: How Can the Multilateral Instrument (MLI) be Applied?
Lavery Lawyers, February 2021

The internationalization of trade has led to an increase in payments made by Canadian companies to non-residents of Canada, which are most of the time subject to Canadian withholding taxes. Canadian payers must ensure that they withhold the correct percentage of Canadian tax on such payments, as they are liable to the tax authorities for any failures on their part in this regard...

Cambodia: Flow Meters on Beer Production to Encourage Tax Compliance
DFDL, February 2021

On 14 January 2021, the Ministry of Economy and Finance issued Prakas No. 010 on “the Local Manufacturers Obligation to place devices for measuring the volume of beer and non-alcoholic drinks” (“Prakas 010”). The purpose of Prakas 010 is to establish rules and procedures for managing the use of devices which measure the volume of beer, and/or non-alcoholic beverages that are produced locally...

Strategic Land Development and Public Rights of Way
Shoosmiths LLP, February 2021

Takeaways from webinar on 2 February 2021 hosted by Karen Howard, Matthew Stimson and Grace Mitchell from our planning & environmental team. What are public rights of way and why are they relevant? A public right of way (PROW) is a type of highway - a route across land over which the public at large has a right to pass/ repass without permission or interference...

Re-Imagining Corporate Real Estate
Shoosmiths LLP, February 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click the link below.     We all know a happy engaged employee is a productive and successful employee. Unfortunately, the UK has one of the least engaged employee populations in Europe...

Option Agreements – Say what you Mean and Keep Litigation at Bay
Shoosmiths LLP, February 2021

In Fishbourne Developments Limited v Stephens, the Court of Appeal emphasised the importance of applying commercial common sense and considering the relevant factual background to a case when interpreting contracts. Fishbourne, a developer, had the benefit of an option to acquire a 117 acre farm in West Sussex...

Bricks and Clicks
Shoosmiths LLP, February 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page. Traditional bricks and mortar retailers, occupying premises under long leases with upwards only rent reviews, can be forgiven for looking enviously at online retailers and their flexibility and comparatively low overheads...

England’s Court of Appeal Restates Principles Applicable to “Subject to Contract” Negotiations
Deacons, February 2021

In Joanne Properties Ltd v Moneything Capital Ltd and Anor [2020] EWCA Civ 1541, England’s Court of Appeal had to decide whether the parties had entered into a binding contract of compromise contained in written communications passing between their respective solicitors. The Court below had held that a binding contract had been made, despite the fact that the correspondence in question had been marked “subject to contract”...

Outcome Related Fee Structures for Arbitration
Deacons, February 2021

Currently, Hong Kong lawyers are prohibited from charging outcome related fees in arbitration, other than pursuant to third party funding arrangements (for more information about third party funding, please see the article in our September 2017 newsletter)...

UK Supreme Court Rules on Arbitrator Impartiality and Duty to Make Disclosure
Deacons, February 2021

The recent judgment from the Supreme Court of the United Kingdom on Halliburton Company v Chubb Bermuda Insurance Ltd [2020] UKSC 48, raised important questions about the requirement that there can not only be no actual bias, but also no apparent bias on the part of arbitrators in favour of or against any party in arbitration and also about the obligation of arbitrators in international arbitrations to make disclosure of multiple appointments concerning the same or overlapping subje

Competition Law and the Construction Industry – Deacons’ Services
Deacons, February 2021

Last year, there were a number of notable developments in competition law, as detailed in this article, several of which involve or are relevant to the construction industry. The Ocean Park case concerned proceedings against a company and its director for exchanging competitively sensitive information with a co-tenderer in a bidding exercise. A number of judgments were handed down in proceedings against contractors...

Cambodia: Flow Meters on Beer Production to Encourage Tax Compliance
DFDL, February 2021

On 14 January 2021, the Ministry of Economy and Finance issued Prakas No. 010 on “the Local Manufacturers Obligation to place devices for measuring the volume of beer and non-alcoholic drinks” (“Prakas 010”). The purpose of Prakas 010 is to establish rules and procedures for managing the use of devices which measure the volume of beer, and/or non-alcoholic beverages that are produced locally...

Build to Rent Can Play its Part
Shoosmiths LLP, February 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page.     One sector that has performed robustly during the pandemic is build-to-rent (BTR), with demand set to continue in the coming years as investors look to this sector to deliver long-term returns. According to a recent report, over £1...

2021 Notice of Tax Assessments Will Be Issued in February
Dykema, February 2021

The 2021 tax assessment of real and personal property will be determined by local Assessors in February, at which time a Notice of Assessment will be issued and mailed to property owners. Property owners should make sure to check the mail for a copy of the Notice in order to determine whether an appeal of their taxable value should be filed...

Shearn Delamore & Co. Legal Update January 2021 Tax & Revenue)
Shearn Delamore & Co., February 2021

Operation hours of IRB Counters during Movement Control Order (“MCO”), Conditional MCO & Recovery MCO period The Inland Revenue Board (“IRB”) has issued a media statement on the operation hours of its counters during the MCO, Conditional MCO and Recovery MCO period. For more information, please click here...

 

 

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

HOME | SITE MAP | GLANCE | PRIVACY POLICY | DISCLAIMER |  © World Services Group, 2021