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UK: New SPAC Listing Regime adopted

www.globalfinregblog.com/2021/07/uk-to-adopt-a-new-spac-listing-regime-from-10-august-2021/#page=1www.downthewireblog.com/2021/08/london-readies-for-spacs/#page=1www.wfw.com/articles/developments-in-the-london-listing-markets-spacs-dual-class-share-structures-and-other-listing-rules-reforms/ 0
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Ukraine: Foreign Exchange Regulations eased for Eurobond Issuances

chamber.ua/news/ukraine-foreign-exchange-regulations-eased-for-eurobond-issuances/www.globalcompliancenews.com/2021/06/06/ukraine-foreign-exchange-regulations-eased-for-eurobond-issuances/#page=1See also:www.cms-lawnow.com/ealerts/2021/06/changes-to-the-procedure-and-penalties-for-violating-foreign-exchange-legislation?cc_lang=en 0
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Switzerland: Parliament intends to abolish Equity Stamp Tax

www.loyensloeff.com/ch/en/news/swiss-parliament-intends-to-abolish-equity-stamp-tax-n22958/www.mme.ch/de/magazin/abschaffung_der_stempelabgabe_aktueller_status/wts.com/global/publishing-article/20211028-switzerland-fs-nl~publishing-article?language=enwww.loyensloeff.com/ch/en/news/switzerland-about-to-abolish-its-1-equity-stamp-tax-n24681/www.loyensloeff.com/en/en/news/news-articles/abolishing-of-interest-withholding-tax-may-happen-on-1-january-2023-n24673/wts.com/global/publishing-article/20220207-switzerland-fs-nl~publishing-article?language=enUpdate:www.walderwyss.com/user_assets/publications/Newsletter-162.pdfwww.loyensloeff.com/nl/en/news/news-articles/update-on-abolishing-of-swiss-stamp-taxes-n23733/ 0
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UK: Court rules on HMRC Assessments and the Burden of Proof

www.rpc.co.uk/perspectives/tax-take/golamreza-hmrc-assessments-and-the-burden-of-proof/#page=1 See also:www.rpc.co.uk/perspectives/tax-take/hmrc-fails-to-discharge-burden-of-proof-in-appeal-against-personal-liability-notices/#page=1 Update:www.rpc.co.uk/perspectives/tax-take/ut-confirms-hmrc-has-burden-of-proving-that-a-personal-liability-notice-was-correctly-issued/#page=1 0
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EU: Tackling the abusive use of Shell Companies

ec.europa.eu/taxation_customs/communication-business-taxation-21st-century_enec.europa.eu/commission/presscorner/detail/en/ip_21_2430mnetax.com/ambitious-eu-tax-agenda-includes-new-common-corporate-tax-base-proposal-44127www.cms-lawnow.com/ealerts/2021/06/future-eu-directive-tackling-shell-companies-atad-3?cc_lang=enec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12999-Tax-avoidance-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes_enwww.arthurcox.com/knowledge/fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes/www.cms-lawnow.com/ealerts/2022/01/atad-3-european-commissions-proposal-targeting-shell-companies?cc_lang=en See also:blog.macfarlanes.com/post/102h0ho/atad-3-the-writing-on-the-wall-for-eu-holding-companieswww.step.org/system/files/media/files/2021-08/step-paper-on-business-taxation-for-the-21st-century-in-particular-with-respect-to-shell-companies.pdfwww.step.org/sites/default/files/2021-08/step-response-on-the-european-commission-consultation-on-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes.pdf Update:blog.macfarlanes.com/post/102hso8/ec-follow-up-proposal-linked-to-non-eu-shell-entities-publishedwww.jonesday.com/en/insights/2022/10/the-unshell-draft-directive–only-a-few-months-left-to-complyec.europa.eu/transparency/documents-register/detail?ref=COM(2022)554&lang=enec.europa.eu/info/sites/default/files/supranational_risk_assessment_of_the_money_laundering_and_terrorist_financing_risks_affecting_the_union_-_annex.pdfcamilleripreziosi.com/news/european-commission-publishes-its-updated-supranational-risk-assessment/www.loyensloeff.com/insights/news–events/news/when-will-the-eu-ata-3-directive-impact-my-eu-entities-ny-office-snippet/www.traverssmith.com/knowledge/knowledge-container/anti-tax-avoidance-directive-iii-eu-unshell-proposal/#page=1www.macfarlanes.com/what-we-think/in-depth/2022/atad-3-unshell-directive/www.europarl.europa.eu/news/en/press-room/20230117IPR67314/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companieswww.europarl.europa.eu/news/en/press-room/20221128IPR58202/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companiestax.weil.com/insights/european-parliament-approves-atad-3-amendments-analysis/#page=1www.cms-lawnow.com/ealerts/2023/01/atad-3-proposal-approved-by-the-european-parliament?cc_lang=enUpdate_on_the_ATAD_3_Unshell_Directive_v2.pdf (algoodbody.com)www.twobirds.com/en/insights/2023/global/atad-3-amended-by-eu-parliamentwww.kinanis.com/Media/Uploads/Publications/Brochures%202022/March%202022/ATAD%203%20-%20The%20tompstone%20of%20shell%20entities.pdfwww.europarl.europa.eu/news/de/press-room/20230327IPR78511/new-eu-measures-against-money-laundering-and-terrorist-financingwww.stibbe.com/publications-and-insights/proposal-for-a-directive-to-prevent-misuse-of-shell-entities-atad-3-andTax Alert: Understanding the Unshell Directive – PenterisWebcast: ATAD 3, what is the impact to your organization? – YouTubeATAD 3: EU crackdown on shell entities – is there any sign of life? – Macfarlaneswww.macfarlanes.com/what-we-think/in-depth/2023/atad-3-eu-crackdown-on-shell-entities-is-there-any-sign-of-life/www.grant-williams.com/how-do-you-solve-a-problem-like-inflation/?utmdata.consilium.europa.eu/doc/document/ST-10710-2023-INIT/en/pdfwww.euractiv.com/section/economy-jobs/opinion/time-for-the-council-to-shell-out-some-justice-and-fight-tax-avoidance/data.consilium.europa.eu/doc/document/ST-16100-2023-INIT/en/pdfcms-lawnow.com/en/ealerts/2023/12/no-white-smoke-on-atad-iii-proposal-in-2023?utm 0
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UK: Estate planning for High Net Worth Clients

brodies.com/insights/wills-and-estate-planning/estate-planning-top-tips-for-high-net-worth-clients/www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-wealth/2021/strategic-planning-for-modern-landed-estates/www.herrington-carmichael.com/the-benefits-of-estate-planning/bit.ly/3nRBgenbrodies.com/insights/wills-and-estate-planning/lets-get-organised-a-handy-checklist-for-supporting-those-we-love/ See also:brodies.com/insights/wills-and-estate-planning/how-to-write-a-will-in-scotland/brodies.com/insights/wills-and-estate-planning/your-checklist-for-the-golden-years/www.morton-fraser.com/knowledge-hub/future-proof-your-legal-affairswww.herrington-carmichael.com/making-a-cheap-will-is-a-bad-idea/ 0
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Australia: Amendments to AML/CTF Laws have now come into effect

www.herbertsmithfreehills.com/latest-thinking/amendments-to-australian-anti-money-laundering-and-counter-terrorism-financing-lawswww.gtlaw.com.au/knowledge/anti-money-laundering See also:www.hopgoodganim.com.au/page/knowledge-centre/blog/anti-money-laundering-agencies-and-enforcement Update:hallandwilcox.com.au/thinking/tranche-two-a-massive-leap-consultation-timetable-finally-aml-ctf/www.gtlaw.com.au/knowledge/public-consultation-opens-long-overdue-reforms-amlctf-actconsultations.ag.gov.au/crime/aml-ctf/ministers.ag.gov.au/media-centre/consultation-major-reform-australias-anti-money-laundering-and-counter-terrorism-financing-laws-20-04-2023hallandwilcox.com.au/thinking/crypto-travel-rule-consultation-among-reforms-to-australias-aml-ctf-regime-for-digital-currency-exchanges/ 0
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UK: The FCA publishes Guidance on ESG Disclosures and Greenwashing

www.akingump.com/en/news-insights/the-fca-publishes-guidance-on-esg-disclosures-and-greenwashing.htmlwww.mishcon.com/news/greenwashing-and-informational-asymmetries-the-fcas-direction-of-travelwww.osborneclarke.com/insights/enforcement-risk-rises-uk-financial-services-firms-over-greenwashingwww.dentons.com/en/insights/articles/2022/november/7/greenwashing-regulations-by-the-fca See also:blog.burges-salmon.com/post/102ha4t/fca-publishes-updated-esg-strategywww.herbertsmithfreehills.com/insight/global-bank-review-going-green-%E2%80%93-rising-expectations-and-risks-on-green-claimswww.dlapiperintelligence.com/investmentrules/blog/articles/2021/esg-FCA-climate-financial-disclosure-regime-takeaways.htmlgtlawinfo.com/rv/ff008cadb8395bfceb5163c04d4dbe6d4dde62a2www.fticonsulting.com/emea/insights/articles/maximising-impact-uk-net-zero-strategy See also:hsfnotes.com/bankinglitigation/2021/12/09/global-bank-review-esg-creating-a-purposeful-future-greenwashing-litigation/#page=1www.morganlewis.com/pubs/2022/01/climate-change-policyholders-should-be-braced-for-a-rising-tide-of-coverage-issueswww.wfw.com/articles/value-proposition-draws-investors-to-esg/#page=1www.hfw.com/Trade-Finance-and-Greenwashing-Nov-2022www.kingsleynapley.co.uk/insights/blogs/criminal-law-blog/the-fcas-growing-toolkit-to-tackle-esg-issues#page=1www.ey.com/en_ch/sustainability-financial-services/how-can-financial-institutes-avoid-greenwashing-in-their-corporate-reporting$ Update::MLSG Guidance – Consultation – Cryptoasset transfers – JMLSG£The Money Laundering and Terrorist Financing (Amendment) (No. 2) Regulations 2022 (legislation.gov.uk)EUR-Lex – 32023R1113 – EN – EUR-Lex (europa.eu)www.osborneclarke.com/insights/how-uk-and-eu-regulators-plan-hold-financial-service-providers-accountable-greenwashingwww.dacbeachcroft.com/en/gb/articles/2024/january/asset-management-regulation-2024-fca-sustainability-disclosure-requirements/www.osborneclarke.com/insights/greenwashing-uk-financial-services-practical-guidance-regulated-firms-compliance-new-anti 0
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