UK: Registration requirements for non-resident property investors HMRC has published guidance clarifying the registration requirements to be imposed on non-UK resident corporate investors making a direct or indirect disposal of UK commercial property. As of this week, most such investors must pay UK corporation tax on capital gains from direct or indirect sales of UK...Read More

Netherlands’ beneficial ownership register in sight Legislation to establish a partially public register of ultimate beneficial owners (UBOs) of companies and other entities was submitted to the Dutch parliament on 4 April. The register will be introduced as part of the Trade Register of the Chamber of Commerce in January 2020, after which all newly...Read More