SS Rana & Co | India | 5 Jun 2020
In reference to its earlier circular dated March 27, 2020[1] and April 17, 2020, the Reserve Bank of India (hereinafter referred to as ‘RBI’) has…
Lewis Silkin LLP | United Kingdom | 13 Mar 2019
This is an update on the changes to the qualifying criteria for entrepreneurs’ relief introduced in the October 2018 Budget, amended in December and…
Fox Williams LLP | United Kingdom | 31 Jan 2019
Where available, Entrepreneurs’ Relief can reduce the rate of capital gains tax payable on the disposal of shares to 10% (down from the usual rate of…
DLA Piper | United Kingdom | 7 Nov 2018
On 3 October 2018, the FCA published a thematic review on money laundering and terrorist financing in the e-money sector (Thematic Review). This…
Baker McKenzie | Global | 24 Oct 2018
ESPPs are making a comeback! During the past 18 months, we have seen an increased number of US multinational companies express an interest in…
Osborne Clarke | European Union, United Kingdom | 8 Jun 2018
Our recent Insight covered the European Commission’s announcement on 15 May 2018 that that it had approved the renewal of EU State aid for the…
Morrison & Foerster LLP | United Kingdom | 31 May 2018
The European Commission has renewed state aid approval for the UK Enterprise Management Incentive (EMI) regime. Following an unexpected bulletin from…
Cooley LLP | European Union, USA | 17 May 2018
Following the expiration of the European Commission (the Commission) state aid approval for the UK's Enterprise Management Initiative (EMI) scheme on…
Penningtons Manches Cooper LLP | European Union, United Kingdom | 16 May 2018
After more than a month in limbo, yesterday the European Commission approved the UK’s ability to keep offering Enterprise Management Incentives (EMI)…
Proskauer Rose LLP | United Kingdom | 7 May 2018
We referred in the April UK Tax Round Up to the expiry of the EU's State Aid approval for EMI options. Fortunately, this has been resolved rapidly…