04/30/2021

Spain: Final regulations implementing DAC 6 published

On 13 April 2021, the tax authorities published Order HAC/342/2021 (Order) and a resolution (Resolution) approving the official reporting tax forms for such cross-border arrangements and certain mandatory communications between the parties involved in the

04/29/2021

England to introduce personal debt moratorium

The moratorium is provided for in The Debt Respite Scheme (Breathing Space Moratorium and Mental Health Crisis Moratorium) (England and Wales) Regulations 2020 and will apply to eligible individuals who have debt problems.

04/29/2021

Linklaters advises EIB

The notes were issued on a delivery versus delivery basis against central bank digital currency (CBDC) which was issued as part of the Banque de France’s CBDC trial.

04/28/2021

Ireland Implements 5MLD

Prescribing in detail the enhanced customer due diligence measures to be applied when dealing with a customer established or residing in a 'high risk third country'