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Ogier | Jersey | 22 Apr 2022
Jersey introduces taxation for enveloped property transactions
Historically, the purchase of immovable property located in Jersey through the acquisition of the share capital of a property-owning company (wherever domiciled) was exempt from stamp duty. However, Jersey has implemented legislation to impose a tax equivalent to stamp duty on such a sale. The Taxation (Enveloped Property Transactions) (Jersey) 2022 recently came into effect.
Ogier | Jersey | 21 Apr 2022
Jersey introduces taxation for enveloped property transactions
Historically, the purchase of immovable property located in Jersey through the acquisition of the share capital of a property-owning company (wherever domiciled) was exempt from stamp duty. However, Jersey recently implemented legislation to impose a tax equivalent to stamp duty on such a sale. The Taxation (Enveloped Property Transactions) (Jersey) 2022 recently came into effect.
Eversheds Sutherland (US) LLP | USA | 12 Aug 2021
Multistate Tax Commission adopts updated P.L. 86-272 guidance
The Multistate Tax Commission (MTC) adopted its long-awaited guidance interpreting Public Law (P.L.) 86-272 protections for internet businesses on…
Lexology PRO | European Union, United Kingdom | 25 May 2021
UK NCA: Bribery and corruption risk to rise
In a new report, the agency has warned that criminals are using encrypted messaging services to thwart its investigations, that fintech banks are popular among money launderers, and that the pandemic and Brexit may lead to increased corruption risks for UK companies.
Proskauer Rose LLP | USA | 1 Jul 2020
Precious Metals Now Deemed Tangible Personal Property in Florida
Effective July 1, 2020, there is a new law in Florida (Section 731.1065 of the Florida Probate Code) that treats "precious Metals in any tangible…
Squire Patton Boggs | USA | 4 Nov 2019
Nothing Cheesy About Needing to Allege Personal Injury for Coverage
Nearly all commercial general liability and excess liability insurance policies require in their coverage grants that the damages the insureds are…
Holland & Hart LLP | USA | 29 Jul 2019
Best Practice Tip: TPP Memos
When viewing an estate as a whole, Tangible Personal Property (“TPP”) is not usually the most financially significant component. However, it is often…
Kilpatrick Townsend & Stockton LLP | USA | 25 Apr 2019
Treasury Issues Second Round of Proposed Regulations Providing Additional Guidance for Making Investments in Qualified Opportunity Zones
On April 17, 2019, the Treasury Department issued a second round of proposed regulations (the “Proposed Regulations”) addressing investments in…
Nutter McClennen & Fish LLP | USA | 22 Apr 2019
The IRS and Treasury Department Issue Further Guidance on Qualified Opportunity Zones
The Tax Cuts and JOBS Act of 2017 (“TCJA”) established a program to provide preferential tax treatment for new investments made after December 31…
McBrayer McGinnis Leslie & Kirkland PLLC | USA | 16 Apr 2019
Tax, Intangible Assets, and the Value of Taking A Closer Look: A Case Study
In the buy-vs.-lease consideration, the overall tax burdens and advantages of each option must include a clear-eyed approach as to the precise…
