Financial Instruments Tax and Accounting Review

The International Accounting Standards Board (IASB) recently published amendments to its financial instruments standards designed to provide relief to companies facing uncertainty from the phasing out of interest-rate benchmarks such as interbank..

Bulgaria has recently introduced obligatory transfer pricing documentation to further develop its legislation in line with the OECD’s Transfer Pricing Guidelines and the BEPS Action 13 report, “Guidance on the Implementation of..

As an active participant in EU and OECD initiatives, Ireland has had a busy few months in tax policy, as Catherine O’Meara and Olivia Long summarise below. In terms of general action on corporate tax over the past five years, Ireland has..

The fear of US sanctions and their extraterritorial reach has long been appreciated by non-US lenders and borrowers. A recent case in the UK High Court has taken their impact to new levels, as Emma Radmore explains. In Lamesa Investments Ltd v..