Wednesday, June 16, 2021

Spain passes the Digital Services Tax regulations and tax return | Hogan Lovells - JDSupra

Though effective since January 2021, the Spanish Digital Services Tax has still not been fully implemented. The approval of the regulations and the tax return allow to better understand the material and formal obligations arising from this new tax and is a step towards the first self-assessment period expected for July 2021.

The Spanish Digital Services Tax (“DST”) Law was published in October 2020, and came into force on 16 January 2021 (please see our related publication). However, DST Regulations have not been approved until 8 June 2021, coming into force on 10 June 2021. This delay in approving the regulations forced to postpone the first quarterly assessment deadline, meaning that both the first and second quarter of 2021 will be -for now- self-assessed during the month of July of 2021.

Publisher: JD Supra
Twitter: @jdsupra
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Guest View - Rep. Carson, Sen. Euer: Short-term rental safety must be addressed - What's Up Newp

Summer is upon us, and with the increased vaccination rate making tourism possible now, places like our district in Newport are pleased and relieved to welcome visitors again.

As the tourism industry tries to recover from the devastation impacts of a lost year, our state must get back to work on unresolved issues concerning short-term rentals offered by third-party hosting platforms such as Airbnb and VRBO.

Without any interaction between the landlord and the renter who secures the property through the third-party platform, there is little vetting of renters, and rarely any management or other means available to discourage renters from using properties for out-of-control gatherings.

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Publisher: What
Date: 2021-06-15T16:16:39 00:00
Twitter: @WhatsUpNewp
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Voya Equity Closed End Funds Declare Distributions

With respect to each Fund, the distribution will be paid on July 15, 2021, to shareholders of record on July 2, 2021. The ex-dividend date is July 1, 2021. The distribution per share for each Fund is as follows:

Each Fund intends to make regular monthly/quarterly distributions based on the past and projected performance of the Fund. The amount of a Fund's distribution may vary, depending on a number of factors. As portfolio and market conditions change, the rate of distributions on the common shares may change. There can be no assurance that a Fund will be able to declare a distribution in each period. Past performance is no guarantee of future results.

Twitter: @Yahoo
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First Trust Energy Infrastructure Fund Issues Notice Regarding June 2021 Distribution

The Fund has declared a distribution payable on June 15, 2021, to shareholders of record as of June 2, 2021, with an ex-dividend date of June 1, 2021. This Notice is meant to provide you information about the sources of your Fund's distributions. You should not draw any conclusions about the Fund's investment performance from the amount of its distribution or from the terms of its Managed Distribution Plan.

The following tables set forth the estimated amounts of the current distribution and the cumulative distributions paid this fiscal year to date for the Fund from the following sources: net investment income ("NII"); net realized short-term capital gains ("STCG"); net realized long-term capital gains ("LTCG"); and return of capital ("ROC").

Twitter: @Yahoo
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Insights on the Medical Electrodes Global Market to 2029 - Growing Elderly Population Coupled

DUBLIN , June 15, 2021 /PRNewswire/ -- The "Medical Electrodes Market Size, Market Share, Application Analysis, Regional Outlook, Growth Trends, Key Players, Competitive Strategies and Forecasts, 2021 to 2029" report has been added to ResearchAndMarkets.com's offering.

The global medical electrodes market accounted for a value of US$ 1,317.3 Mn in 2020, and expected to attain US$ 2,806.9 Mn by 2029. Factors characterizing the growth of this market are globally growing elder population base, along with increasing adoption of medical electrodes for the diagnosis and treatment of various conditions, technological advances in medical electrodes, and rising preference for minimally invasive procedures.

Date: 9D28F7743C790DD88F2D9C7375EF7ED5
Author: Research and Markets
Twitter: @PRNewswire
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How Trump's trade war built China's first global fashion giant | The Japan Times

The kids, though, are all over it. As with so many online phenomena, Gen Z and young millennial shoppers have propelled Shein's rise, in thrall to the company's never-ending, always-changing catalog of clothes at prices that stretch even the most meager allowance.

One recent Thursday, the app debuted 6,239 new items, including a floral backless halter top ($5; ¥550), purple dinosaur-print pajamas ($10) and a prom-perfect fitted butterfly-sleeve dress with pearl trim ($22). Earlier this year, a U.K. blogger crowed that she'd paid just £100 (¥15,500) for more than 30 Shein bikinis, a clearly impractical number of swimsuits until you remember that social media audiences demand novelty above all.

Publisher: The Japan Times
Date: 2021-06-16T11:08:46 09:00
Twitter: @japantimes
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Liberty All-Star Equity Fund May 2021 Monthly Update

BOSTON , June 14, 2021 /PRNewswire/ -- Below is the May 2021 Monthly Update for the Liberty All-Star Equity Fund. (NYSE: USA )

Fund Strategy: Combines three value-style and two growth-style investment managers. Those selected demonstrate a consistent investment philosophy, decision making process, continuity of key people and above-average long-term results compared to managers with similar styles.

Author: Liberty All Star Funds
Twitter: @PRNewswire
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Tax Treatment Of Non-Profit Entities In Nigeria - Tax - Nigeria

Prior to the enactment of the Finance Act 2020, profits or gains of entities engaged in ecclesiastical, charitable, or educational activities of a public character were exempt from tax, where such profits or gains were not derived from a trade or business carried on by such entities.

While it was clear that non-profit entities are only exempt from tax on incomes or gains which were not derived from activities of a commercial nature, there was no clarity about the activities that were of a "public character" for tax exemption purposes. The scope of the statutory tax exemption allowed for non-profit entities was thus not clear, and erroneously assumed to be absolute and unconditional by some taxable entities.

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