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Lexology PRO | Asia-Pacific, Australia, China, etc. | 16 Jan 2023

APAC financial services: key updates in green financing (24 Dec 2022 – 16 Jan 2023)

Taiwan’s central bank starts incorporating climate risk factors in financial models, Hong Kong proposes a paperless listing regime, and the Philippines issues sustainable and responsible investment rules – plus other key updates.
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Lexology PRO | Asia-Pacific, Australia, China, etc. | 16 Dec 2022

ESG: key updates and developments (2 – 15 Dec)

99% of large public companies plan to invest in ESG disclosure technology in 2023, the EU provisionally agrees on a carbon tax for imported goods, and China’s green bond market faces challenges – plus other key updates.
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Mourant | British Virgin Islands, Canada, United Kingdom, etc. | 2 Nov 2022

Continuing obligations for BVI incubator funds

BVI law imposes a number of on-going obligations on BVI regulated funds. The key continuing obligations For BVI incubator funds are summarised b…
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Garrigues | Chile, Colombia, Mexico, etc. | 7 Jul 2022

Currency fluctuations and their impact on corporate taxation in Latin America, a key issue for investment in the region

In a region long known for volatility in exchange rates, whether or not tax Accounting can be kept in foreign currency and how exchange differences…
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Garrigues | Chile, Colombia, Mexico, etc. | 7 Jul 2022

Variaciones cambiarias y su impacto en la tributación de las empresas en Latinoamérica, una cuestión clave para la inversión en la región

En una región históricamente signada por la volatilidad cambiaria, las posibilidades de llevar la contabilidad fiscal en moneda extranjera y el…
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ENSafrica | South Africa | 27 Jun 2022

Uncertain tax positions: navigating the IFRIC 23 gauntlet

For financial year-end purposes, taxpayers consider the tax provisions as part of the company’s financial position and how this will be disclosed in…
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Lexology PRO | China, European Union, Global, etc. | 27 May 2022

ESG: key updates and developments (20 – 26 May)

US regulators target misleading ESG funds, UK banks and insurers risk 10-15% annual profit losses if climate-related action is delayed, and an EU report shows gaps in achieving the UN SDGs – plus other key updates.
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William Fry | Global, Ireland | 8 Feb 2022

IFRS 17: the New Reporting Standard Takes Effect

After almost two decades in development, International Financial Reporting Standard 17 (IFRS 17) came into effect on 1 January 2022, replacing IFRS 4…
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Hogan Lovells | USA | 21 Jan 2022

Considerações sobre o Guide 3: novos requisitos para instituições financeiras emissoras nos EUA

Instituições financeiras bancárias passarão a divulgar dados estatísticos em um novo formato, com a substituição do Guide 3 por novas regras de…
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Lexology PRO | Australia, Canada, Hong Kong, etc. | 7 Jan 2022

Top 2022 compliance priorities: ESG

Mandatory ESG reporting, climate-related litigation, and corporate governance are some of the key issues that companies should be focusing on in the coming year.
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