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  • GRP Rainer Rechtsanwälte: Experience drafting Berliner Testaments

    GRP Rainer Rechtsanwälte: Experience drafting Berliner Testaments

    Published: 21 Sep 2017

    Spouses ought to be afforded financial security in the event of their partner’s death. Many married couples want this to happen and therefore prepare a joint will, also referred to as a “Berliner Testament” (Berlin will). In the absence of a will or contract of inheritance, the rules of intestate succession apply. We at the law firm GRP Rainer Rechtsanwälte note that this generally means th...

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  • Jurisdiction of Nigerian Courts on Statutory Marriages Contracted Outside Nigeria

    Jurisdiction of Nigerian Courts on Statutory Marriages Contracted Outside Nigeria

    Published: 19 Sep 2017

    Legislations Regulating Marriages in Nigeria The principal legislations regulating statutory marriages in Nigeria are: (a) The Marriage Act; (b) The Matrimonial Causes Act Cap M7, Laws of the Federation of Nigeria, 2004; (c) Matrimonial Causes Rules made pursuant to the Matrimonial Causes Act. Jurisdiction The main requirement for Courts to have jurisdiction in relation to matrimoni...

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  • BKA analyses Panama Papers – Voluntary disclosure for tax evasion

    BKA analyses Panama Papers – Voluntary disclosure for tax evasion

    Published: 18 Sep 2017

    It has been known since the beginning of July that the Bundeskriminalamt (BKA), Germany’s Federal Criminal Police Office, has purchased what are referred to as the “Panama Papers” and is set to analyse the controversial information they contain. Those who are concerned they may have evaded taxes can still submit a voluntary declaration. The so-called Panama Papers caused a sensation last spring....

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  • Legal Shorts 15.09.17 including HMRC: guidance on the office of failing to prevent facilitation of tax evasion

    Legal Shorts 15.09.17 including HMRC: guidance on the office of failing to prevent facilitation of tax evasion

    Published: 15 Sep 2017

    Welcome to Legal Shorts, a short briefing on some of the week’s developments in the financial services industry. If you would like to discuss any of the points we raise below, please contact me or one of our other lawyers.   Claire Cummings 020 7585 1406 claire.cummings@cummingslaw.com www.cummingslaw.com HMRC:  guidance on the office of failing to prevent facilitation...

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  • Straw man managing director held responsible for breaches of duty

    Straw man managing director held responsible for breaches of duty

    Published: 13 Sep 2017

    Ignorance does not spare anyone from punishment. The Oberlandesgericht (OLG) Celle [Higher Regional Court of Celle] confirmed that this holds true for managing directors who are merely a front, ruling that they are liable for breaches of duty. In its judgment of May 10, 2017, the OLG Celle held that a managing director who is merely a front and leaves it to third parties to fulfil his responsibi...

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  • Procedure For Adoption Of A Child Under Nigerian Law

    Procedure For Adoption Of A Child Under Nigerian Law

    Published: 13 Sep 2017

    The Child's Right Act, 2003 provides for adoption of a child in Nigeria. An application for adoption is made to the High (Family) Court accompanied with the following documents; (a) Where the applicant is a married couple, their marriage certificate or a sworn declaration of marriage; (b) The birth certificate or sworn declaration of age of each applicant; (c) 2 passport photographs of each ...

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  • Medical Negligence

    Medical Negligence

    Published: 11 Sep 2017

    In recent years, there has been an increasing trend in the Cypriot Courts for patient complaints against doctors and hospitals claiming compensation and reparation for the damage they have suffered to their most valuable asset being the care of their health.  Judicially, a significant number of decisions have been made awarding compensation to patients in the course of medical error, fault an...

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  • Base Erosion Profit Shifting – BEPS

    Base Erosion Profit Shifting – BEPS

    Published: 11 Sep 2017

    Panama became a member of the inclusive framework on Base Erosion Profit Shifting (BEPS) on October 31, 2016. In joining this framework, member countris, in coordination with the OECD Committee on Fiscal Affairs (CFA), will confront tax avoidance and improve the coherence of international tax rules on an equal footing, through the development, review, implementation and monitoring of agreed minimu...

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