WLN tag: #law
Exit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections
Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad. In practice, a decision to […]
Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status
Introduction Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status The Non-Domiciled framework has substantially strengthened Cyprus’s position as a favourable jurisdiction for international investors, entrepreneurs, and high-net-worth individuals seeking tax-efficient relocation. The regime offers significant exemptions from Special Contribution Tax (SCT) on dividends, along with a series of incentives aimed at professionals and shareholders […]
Spain: The new legal landscape of alternative dispute resolution in Spain
Abstract:Organic Law 1/2025 introduces a mandatory pre-litigation Alternative Dispute Resolution (ADR) phase in most civil and commercial disputes in Spain, reshaping procedural timelines and legal strategy. This article explores how a certified letter with proof of content, known as a “burofax”, is widely accepted by courts and considered legally reliable because it serves as a […]
India: Advising on a Cross-Border Deal: Symbiona Joins Hands with Thermax
We are pleased to share that India Law Offices LLP, together with our consulting arm #ILOConsulting, advised SYMBIONA S.A. on its exclusive agreement with Thermax Limited to introduce advanced anaerobic wastewater treatment solutions to the Indian subcontinent. This collaboration brings together Thermax’s established market presence and execution expertise with Symbiona’s proven technological capabilities. The partnership […]
UK: Ungagging of victims of harassment and discrimination
Employers will no longer be able to use a gagging clause to silence victims of harassment and discrimination under proposed new employment legislation. A confidentiality provision in a Non-Disclosure Agreement (NDA) including an Employment Contract and Settlement Agreement will be unenforceable if it prevents a worker from making an allegation or disclosure about harassment or […]
USA: Morningstar Law Group welcomes Jennifer Ball to FDA & Healthcare Regulatory Practice
Morningstar Law Group is pleased to welcome Jennifer Ball to the firm’s FDA & Healthcare Regulatory practice area. Jenn will be based in our Raleigh office, where she brings to our clients a unique blend of legal acumen, scientific training, and deep in-house experience. Jenn is a Raleigh attorney with a background in biology and […]
Poland: Peculiarities of Applying the General Anti-Tax Avoidance Clause
The general anti-tax avoidance clause was introduced into the Polish legal system by the Act of 13 May 2016 and has been in force since 15 July 2016. It is set out in Articles 119a–119f of the Tax Ordinance. The clause allows tax authorities to disregard the tax consequences of actions deemed artificial and aimed […]
Restoring Control at UK Borders
Sweeping reform of the UK’s immigration rules to “restore control” at our borders will take effect from 22 July 2025. The Government introduced its White Paper ‘Restoring Control Over the Immigration System’ because of “exploitation” of the Skilled Worker visa route and other UK visas. The following changes will be implemented this month. Other changes […]
UAE: How tokenization is making Dubai’s real estate accessible?
The Dubai Land Department (DLD) has recently introduced real estate tokenization in Dubai and is one of the very few places allowing it. Tokenization has been well received by the investors interested in the real estate of Dubai and is a step in line with Dubai’s Real Estate Sector Strategy 2033 aiming to double the […]
The Council of the EU’s recent insights on insolvency law harmonisation
Sebastiaan Meeuwens (Legalis advocaten) and Gloria Viñals (Bufete Mañá-Krier-Elvira), as chairs of the Restructuring and Litigation & Arbitration Focus Groups, are pleased to share the Council of the EU’s recent insights on insolvency law harmonisation. This development marks a significant step forward towards a more cohesive legal framework across member states. The Council of the EU’s agreement […]