After INTERPOL deletes a Red Notice, whether due to it being politically motivated or otherwise improperly requested, INTERPOL’s member countries are notified of the deletion. This should be reflected in each country’s records, but this is not always the case.
International
新《公司法》修订的税务影响——法财税结合的视角
作者:叶永青 兰孟 刘璐瑶
《中华人民共和国公司法(2023修订)》由第十四届全国人大常委会第七次会议于2023年12月29日修订通过,自2024年7月1日起施行。公司法作为市场主体重要的组织法,对公司行为作出了各种规范:某些规范影响公司的行为,而相应的行为产生税务处理的问题;某些规范提供新的行为选择,而新的行为选择产生新的税务问题;某些规划影响公司的税务主体资格,自然也就带来税收征管问题……本文将主要围绕公司法变更的主要逻辑来讨论对税务的影响。
Key regulatory dates next week
Consultation on competition and consumer protection related information sharing
On 18 March 2024, the Department for Business and Trade announced that it is consulting on competition and consumer protection related information sharing between relevant UK public authorities.
The consultation paper highlights that the sharing of information among regulators and…
FCA, Ofgem, Ofwat and Ofcom set out consumer outcomes firms should be delivering
On 18 March 2024, the Financial Conduct Authority (FCA) published a joint letter with Ofgem, Ofwat and Ofcom via the UK Regulators’ Network, outlining their shared expectations of the consumer outcomes firms should be delivering in response to identified consumer…
ECB and EBA MoU on establishment of the Joint Bank Reporting Committee
On 18 March 2024, the European Central Bank (ECB) and European Banking Authority (EBA) published a Memorandum of Understanding on the establishment of the Joint Bank Reporting Committee (JBRC).
The JBRC is tasked with helping to develop common definitions and…
Quick Guide to Partnership Profits Interests
The issuance of a partnership profits interest is a tax-efficient tool for a partnership (including an LLC or other entity treated as a partnership for tax purposes) to incentivize its employees or other service providers. If structured properly, the grant…
Wholesale energy markets: Council adopts law to protect against market manipulation
On 18 March 2024, the Council of the EU adopted a draft Regulation to protect the wholesale energy market against market manipulation.
The draft Regulation will reinforce market surveillance in the European Union and ensure open and fair competition in…
IA guide on operational resilience
On 18 March 2024, the Investment Association (IA) published a guide ‘Operational resilience: severe but plausible (SBP) scenarios’.
The guide directly builds upon the IA’s previous member guidance on scenario testing from December 2021 and this new guide represents the…
FSB updates 2016 guidance on arrangements to support operational continuity in resolution
On 18 March 2024, the Financial Stability Board (FSB) published a revised version of its 2016 guidance on arrangements to support operational continuity in resolution.
The 2016 guidance assists supervisory and resolution authorities, and financial institutions to evaluate whether financial…