UK signs new double tax treaty and protocol with Luxembourg

On 7 June 2022, the UK and Luxembourg signed a new double tax treaty and protocol that, among other changes, removes withholding tax on most dividends and all royalties and extends source taxation of capital gains. The document introduces exemptions from withholding tax on most dividends and all royalties. Following the end of the benefits […]

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Register of overseas entities and their beneficial owners

Recently, the Economic Crime (Transparency and Enforcement) Act 2022(ECA 2022) received Royal Assent.  It covers three separate areas. It establishes a register of overseas entities and their beneficial owners and require overseas entities who own or wish to acquire land to register in certain circumstances; It makes additional provisions about UWOs; It makes additional provisions […]

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Central African Republic adopts Bitcoin as legal tender

The Central African Republic has become the second country in the world to adopt Bitcoin as official currency, after El Salvador. Lawmakers in the parliament voted unanimously to pass a bill legalizing bitcoin and other cryptocurrencies.

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2021 BUDGET

Yesterday, 3 March 2021 the Chancellor, Rishi Sunak, delivered his second Budget. Given the dire straits of the country's finances due to the effects of the fight against Covid-19 many were expecting tough measures. Therefore, the Chancellor realized that what the country needs at the moment is a boost to the economy rather than fiscal […]

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British Overseas Territories to introduce public company registers

The British Overseas Territories (BOTs) will be required by the UK government to introduce publicly accessible registers of people with significant control over companies based in those territories.   The new measure will be introduced by way of an amendment to the UK's Sanctions and Anti-Money Laundering.   The Sanctions and Anti-Money Laundering Bill amendment […]

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