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Member Articles


"Year-end Tax Planning in Canada" Newsletter

As we approach the end of the year, it is time to consider some tax planning opportunities that may be available to you for 2017. The planning points outlined below are not intended to serve as specific advice; you shoul ...

Gibraltar leads the way in Regulating DLT Business

On 12th October Gibraltar became the first jurisdiction to introduce laws to regulate firms carrying on business, from Gibraltar, using Distributed Ledger Technology (“DLT”). Limited regulation of certain DLT use cas ...

Redefining the Mischievous Homicide Law: A Comparative Analysis of Homicide Laws in Bangladesh, UK and the U.S.

Author: Rehnuma Binte Mamun Sections 299 and 300 of the Penal Code, 1860, consecutively dealing with culpable homicide and murder, are notoriously known for confusing students, lawyers and judges. These sections are gla ...

Fixing the WhatsApp gap?

Author: Dieter Hauck This update addresses the following key points: The Cartel Act Amendment Law 2017 implemented the EU Cartel Damages Directive (2014/104). The law contains a new consideration threshold – ...

FGMK Tax Alert: The Senate Tax Proposal and an Important Year-End Capital Gain Planning Update

Article written by FGMK Tax Partner Charles F. Schultz III and Senior Tax Associate Jeffrey Golds The Senate version of the "Tax Cuts and Jobs Act of 2017" includes a provision that would require taxpayers to use the fi ...

Have Data Protection laws changed trust law on disclosure?

Contact: Kirsten Middleton A landmark decision was handed down by the Court of Appeal (England and Wales) on 16 February 2017 in respect of beneficiaries using subject access requests under data protection law to obtain ...

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