QDII2 – A New Channel for Overseas Investment by Chinese Individuals
Despite the existence of a number of schemes intended to facilitate investment by Chinese individuals in overseas opportunities, this type of investment has remained complex, particularly with regards to regulatory approval. The eagerly-awaited QDII2 scheme is set to finally make overseas investment a reality for high net worth individuals.
Entering the Private Health Care Market in China
There are huge opportunities for health care companies to open private facilities in China. But they need to be aware of, and prepared for, the myriad compliance issues involved.
EU Data Protection Reform and its Impact on EU and Non-EU Businesses
The European Commission’s proposed changes to the current legal framework on data protection will soon be adopted and will impact on EU and non-EU businesses alike.
The UK Consumer Rights Act 2015: New Advance in Private Antitrust Enforcement
On 1 October 2015, the UK Consumer Rights Act 2015 (CRA 2015) entered into force, bringing with it a raft of changes pertaining to consumer protection law and competition law litigation.
FOCUS ON TAX
Cross Border Planning for Trusts
Ellen K. Harrison
As trusts become increasingly globalised in their reach, effective cross-border tax planning becomes more vital to avoid double taxation.
International Tax Disputes: A Ray of Hope
Despite the anticipated tsunami of tax disputes generated by underlying tensions in international taxation, there is reason to hope that appropriate means are being developed to address them efficiently and effectively.
The Italian Patent Box and Its (Non-) Compliance With OECD Recommendations
Carlo Maria Paolella
The Italian Patent Box regime largely complies with the OECD recommendations to prevent base erosion and profit shifting. Its non-compliant features offer a brief window of opportunity for companies able to take swift advantages of its wide range of qualifying intangible assets.
The UK as a Tax-Efficient Holding Company Jurisdiction
The UK is an attractive holding company jurisdiction for muti-national groups looking to establish both interim UK holding companies within their existing groups, and holding companies for the group as a whole.