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Financial Provision Regulations 2019

Introduction There has been significant debate amongst key stakeholders including government, mining companies, and environmental lobbyists regarding how mining companies should not only be held accountable for mine closure but also how the often va...




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Coronavirus - Updated summary of Covid-19 tax measures and Irish Revenue guidance - Ireland

A number of measures have been introduced in Ireland in recent weeks in light of the impact of the Covid-19 pandemic. Irish Revenue has also published a number of welcome guidelines and confirmations in an attempt to mitigate any detrimental effects...




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We acted as legal advisor in the sale of the shares and financial arrangements of Basso Media

We acted as legal advisor when the shareholders of Oy Basso Media Ltd. sold all shares of Oy Basso Media Ltd. to Bauer Media Holding Oy. Other financial arrangements were also carried out in connection with the transaction. Basso Media will continue...




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Insurance Broker Bulletin

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Insurance horizon scanner - Summer 2019

Please click here to download our insurance summer horizon scanning booklet. The booklet summarises key insurance related legal and regulatory changes expected over the next 18 months to 2 years, as well as providing electronic links t...




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Coronavirus - losses and liabilities for insurance industry

Businesses across the world are suffering a variety of different losses as a result of the spread of, and public reaction to, coronavirus.  The answer to the question of whether these losses will be covered by your insurance policies is, as wit...




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Open Finance – Don’t Miss Your Chance to Input

Late last December, the FCA issued a Call for Input (CFI)[1] to explore the opportunities and risks arising from Open Finance. Comments are due by Tuesday 17 March 2020 – don’t miss your chance to ha...




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Coronavirus – FCA expectations of general insurance firms - UK

The FCA has published information on its expectations of general insurance firms in relation to their treatment of consumers during the coronavirus (Covid-19) pandemic. The FCA has also published information for consumers on what they sho...




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Coronavirus – FCA expectations of general insurance firms - UK

The FCA has published information on its expectations of general insurance firms in relation to their treatment of consumers during the coronavirus (Covid-19) pandemic. The FCA has also published information for consumers on what they sho...




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Coronavirus –draft FCA guidance for the Insurance industry – customers in temporary financial difficulty and product value - UK

On 1 May, the FCA issued two sets of draft guidance which will be important reading for all firms involved in insurance arrangements and particularly insurers, intermediaries and premium finance lenders. As it considers that the delay involved in co...




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Alliances Under Stress: South Korea, Japan, and the United States

By Marcus Noland HONOLULU (November 19, 2019)—Rising diplomatic tensions between South Korea and Japan are putting American security interests at risk. Yet the United States government appears detached, unable to facilitate a rapprochement between its two allies. This is a critical moment because a South Korea-Japan intelligence-sharing agreement, aimed at North Korea, is due to lapse on 22 November this year.

This is a summary only. Click the title for the full article, or visit www.EastWestCenter.org/Research-Wire for more.




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Briggs & Stratton: Buy The Senior Unsecured Bonds And Short The Stock Ahead Of Potential Refinancing



  • BGG
  • Double S Capital
  • SA PRO Editors

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Crypto Tax Update: HMRC Publishes Guidance on the Taxation of Cryptoassets for Businesses

  Summary On 1 November HMRC published its much anticipated guidance on the taxation of cryptoassets for businesses. The guidance sets out HMRC’s view on the taxation of transactions involving cryptoasset exchange tokens (such as Bitcoin)...




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Crypto Tax Update: HMRC publishes updated guidance on the taxation of cryptoassets for individuals – situs of exchange tokens

  What’s new? On 20 December 2019, HMRC published an updated version of its guidance on the taxation of cryptoassets for individuals. The guidance was updated to include a new section in respect of the location (situs) of exchange tokens ...




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Coronavirus - Guidance on corporate residence and permanent establishments – UK

In the midst of the current COVID-19 pandemic, businesses have been faced with a series of international tax questions on residence, permanent establishments and taxing rights of employee income. The general ambiguity of some of these tests does not...




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UK tax authorities issue draft guidance on DAC6 amidst further calls for postponement of measures

As part of the EU’s general clampdown on certain forms of aggressive tax planning, Directive 2011/16/EU (commonly known as DAC6) will soon require taxpayers and intermediaries across the EU to start reporting information in relation to certain...




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UK HR ebrief: Q&A briefing on collective redundancies and the Woolworths decision

In



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Healthcare speed briefing: The Government's response to the Francis Inquiry

The Government has now responded fully to the 290 recommendations made by the Francis Inquiry earlier in the year. Since the publication of the report in February of this year, members of our team who acted as a part of the team acting as Solicitors...




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Coronavirus - Guidance for Financial Services - the UK

The FCA has today published a statement for financial services firms with guidance setting out its expectations for effectively responding to the Covid-19 outbreak. Consistent with existing regulatory requirements, the FCA expects all firms to have ...





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Southside Bancshares, Inc. (SBSI) CEO Lee Gibson on Q1 2020 Results - Earnings Call Transcript




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Export control and sanctions update: EU restrictive measures against Russia

On 31 July 2014, the Council of the European Union (the “Council’) adopted Regulation (EU) No 833/2014 which implements Council Decision 2014/512/CFSP...




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EU implements further sanctions against Russia despite cease-fire in Ukraine

The EU has today published further sanctions against Russia, following agreement between the EU and the US that additional measures were required to respond to, what the EU and US view as, Russia’s continued efforts to destabilise the Ukraine....




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Shipping: Supreme Court's decision in Zurich Insurance PLC UK Branch v International Energy Group Limited

The Supreme Court’s decision in Zurich Insurance PLC UK Branch v International Energy Group Limited provides some clarity to the position of Clubs who face long-tail work related illness claims where multiple employers or insurers were involve...




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Shipping: OW Bunker test case - guidance for Shipowners

(1) PST Energy 7 Shipping LLC and (2) Product Shipping and Trading S.A. v (1) OW Bunker Malta Limited and (2) ING Bank N.V. [2015] EWHC 2022 (Comm) In a well-publicised case, the High Court has ruled that shipowners are obliged to pay OW entities un...




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The Lancet claims Bolsonaro is the biggest threat to combat COVID-19 in Brazil

The biggest threat to Brazil's ability to successfully combat the spread of the coronavirus and tackle the unfolding public health crisis is the country's president, Jair Bolsonaro, according to the British medical journal The Lancet.




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French Resistance hero Cecile Rol-Tanguy dies at age 101

French Resistance member Cecile Rol-Tanguy, who risked her life during World War II by working to liberate Paris from Nazi occupation, has died. She was 101.




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La perseverancia de los santos, 1ª Pte.

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




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La perseverancia de los santos, 1ª Pte. B

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




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La perseverancia de los santos, 2ª Pte.

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




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La perseverancia de los santos, 3ª Pte.

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




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Ética cristiana, 3ª Parte: Perseverancia, separación y sacrificio

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




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Ética cristiana, 3ª Parte: Perseverancia, separación y sacrificio B

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.





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Southside Bancshares, Inc. (SBSI) CEO Lee Gibson on Q1 2020 Results - Earnings Call Transcript




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Anika Therapeutics, Inc.'s (ANIK) CEO Cheryl Blanchard on Q1 2020 Results - Earnings Call Transcript




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DA will fight for Tshwane in the face of ANC, EFF court appeals, says Randall Williams

The ANC and the EFF are making "a desperate attempt to save face" by appealing the High Court in Pretoria's ruling overturning the Gauteng government's dissolution of the City of Tshwane council, the DA said.





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How To Deal With Vomiting During Pregnancy

Some women go through pregnancy with ease, while others find it difficult because of nausea and vomiting. Usually referred to as morning sickness, vomiting tends to be a normal part... Read more >




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RFI: Unlevered REIT CEF, Market-Beating Performance, Lower Risk, 8.7% Distribution Yield



  • RFI
  • Juan de la Hoz

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UGAZ: Fund Overview And Performance Analysis



  • UGAZ
  • Juan de la Hoz

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Home Mortgage Loan Balance Growth Slows Noticeably after Aug. 2 Measure

The volume of home mortgage loans made out by commercial banks is falling at a rapid rate after the government's measure to keep the housing marketing from overheating on August 2. According to figures made public by the nation's top-five banks including Kookmin, Shinhan, Woori, KEB Hana, and Nonghyup on August 21, the balance of home mortgage loans as of August 18 was 368,370.2 billion won, up by 1,834.3 billion won from the end of July (366,535.9 billion won). In monthly rate, this is up ...




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Household Debt Balance Approaches 1,400 Tril. Won...Bank of Korea

The household debt balance has rapidly increased to approach 1,400 trillion won (US$1.24 trillion) as of the end of June this year. It is estimated the balance may have surpassed the 1,400-trillion-won level by mid-August. As the amount of household debt reaches 90 percent of the gross domestic products (1,637 trillion won at the end of last year), economists began warning the high debt level may pose an obstacle to further growth.According to the Bank of Korea on August 23, the balance of house...




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This Year's Tourism Balance of Payments to hit $15 Bil.

This year's tourism balance of payments is estimated to surpass US$15 billion. This is up more than 40 percent of $10.8 billion recorded in 2007 in the wake of the global financial crisis. According to the Bank of Korea, the tourism balance of payments in the month of June this year was a deficit of $1.39 billion. The cumulative deficit for the first six months of the year has been $7.74 billion, the second all-time highest after the second half of 2007. Last year, the tourism spending by K...




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AppFolio: With Simplicity, Comes Outperformance



  • APPF
  • Tech and Growth

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Diamondback Energy: Quality Guidance From Management




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SFC raids multiple small caps in Hong Kong's largest financial raid

In May 2017, David Webb, an activist investor and former director of the Hong Kong Exchange and Clearing Limited, issued a report titled "The Enigma Network: 50 stocks not to own". This report mapped out a complex web of cross-shareholdings between ...




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Proposed revisions to the UK Corporate Governance Code

Introduciton On 5 December 2017, the Financial Reporting Council (FRC) published its proposals for a revised UK Corporate Governance Code. The Code is shorter, building on the FRC’s...




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Keeping the present for a little longer: the impact of the Brexit Withdrawal Agreement on financial institutions

On 19 March 2018, a draft Agreement on the withdrawal of the UK from the EU was published. The Agreement’s objective is to set out the arrangements for the withdrawal of the UK from the EU. Amongst these arrangements are the transitional provi...




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Belarus Holds WWII Parade In Defiance Of COVID-19

Thousands of people came out on May 9 to watch soldiers, military vehicles, and aircraft on display in central Minsk as part of celebrations marking the defeat of Nazi Germany 75 years ago. The televised event took place despite concerns about the coronavirus. While most other former Soviet republics, including Russia, canceled their Victory Day parades due to spiking infection and death rates, Belarusian President Alyaksandr Lukashenka has downplayed the pandemic as a "psychosis." In a speech during the event, he said the country “had no other choice” but to go ahead with the celebrations as thousands of war victims were watching, adding that none of today’s hardships can compare to the horrors the country endured during the war.