Lexology PRO | Asia-Pacific, Australia, China, etc. | 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.
Lexology PRO | Asia-Pacific, Australia, China, etc. | 16 Dec 2022
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.
Mourant | British Virgin Islands, Canada, United Kingdom, etc. | 2 Nov 2022
BVI law imposes a number of on-going obligations on BVI regulated funds. The key continuing obligations For BVI incubator funds are summarised b…
Garrigues | Chile, Colombia, Mexico, etc. | 7 Jul 2022
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…
Garrigues | Chile, Colombia, Mexico, etc. | 7 Jul 2022
En una región históricamente signada por la volatilidad cambiaria, las posibilidades de llevar la contabilidad fiscal en moneda extranjera y el…
ENSafrica | South Africa | 27 Jun 2022
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…
Lexology PRO | China, European Union, Global, etc. | 27 May 2022
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.
William Fry | Global, Ireland | 8 Feb 2022
After almost two decades in development, International Financial Reporting Standard 17 (IFRS 17) came into effect on 1 January 2022, replacing IFRS 4…
Hogan Lovells | USA | 21 Jan 2022
Instituições financeiras bancárias passarão a divulgar dados estatísticos em um novo formato, com a substituição do Guide 3 por novas regras de…
Lexology PRO | Australia, Canada, Hong Kong, etc. | 7 Jan 2022
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.