Member Articles

The Insurance and Pension Funds Supervisory Authority (ASF) pronounces itself on "cyber extortion" clauses in insurance products with cyber coverage, which provide for the payment of certain amounts as a "ransom" in exch ...

Tax Circular No. 20258, of 20 June 2023, publishes a set of concrete situations in the form of Frequently Asked Questions (FAQ), to clarify the new methodology and interpretation of the appropriate withholding tax rate t ...

The Insurance and Pension Funds Supervisory Authority (ASF) approved, on 6 June 2023, Regulatory Rule no. 2/2023-R, which aims to establish the guarantees to be provided in the context of reinsurance activity in Portugal ...

For the first time the Scottish Information Commissioner (the “SIC”) has decided that a Scottish statutory harbour authority must comply with the requirements of the Environmental Information (Scotland) Regulations 2 ...

Americans are “non-visa nationals”, so why do I even need a visa? Whilst American tourists and business visitors can enter the UK without having to apply for a visa in advance, anyone wishing to stay longer than 6 m ...

The Moveable Transactions (Scotland) Act 2023 (the “Act”) received Royal Assent on 13 June 2023. The Act will make fundamental (and very positive) changes to the commercial landscape in Scotland when it comes into f ...