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Read our latest articles, thought leadership, press releases, updates and announcements.
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12 Feb 2018
Further to the issue of the Tax Information Authority (International Tax Compliance) (Country-By-Country Reporting) Regulations, 2017 (the "CbCR Regulations") on 15 December 2017 and our previous client update, the Department for International Tax Cooperation ("DITC") has made further announcements with respect to the CbCR Regulations pursuant to an industry advisory (the "Industry Advisory") dated 2 February 2018. Key points of the Industry Advisory, including the extension of certain notification and reporting deadlines, are set out below.
31 Jan 2018
Maples and Calder's latest edition of our Funds Update - Ireland, a quarterly summary of Irish legal & regulatory, tax and listing developments in recent months.
19 Jan 2018
On 17 January 2018 the Securitisation Regulation (EU) 2017/2402 (the "SR") entered into force. The SR introduces an EU-wide set of uniform measures regulating the securitisation market. This marks a significant piece of the EU's Capital Markets Union reform measures.
21 Dec 2017
As part of the Cayman Islands' ongoing commitment to international tax transparency, the Tax Information Authority (International Tax Compliance) (Country-By-Country Reporting) Regulations, 2017 were issued on 15 December 2017.
20 Dec 2017
Under the European Market Infrastructure Regulation, the two-way exchange of variation margin for physically settled forward foreign exchange contracts traded between "Financial Counterparties" was due to come into effect on 3 January 2018, however these changes are still being finalised.