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China: The Belt and Road Initiative Guide 2017

4th September 2017

The 'Belt and Road Initiative' (BRI) or 'One Belt, One Road' (OBOR) is a project launched by China to develop countries and improve global connectivity. First unveiled in 2013 by Chinese President Xi Jinping, the initiative has and continues to grow in scale and popularity. The initiative is focused on creating networks that will allow for a more efficient and productive free flow of trade as well as further integration of international markets both physically and digitally. MSI's Chinese accounting member LehmanBrown Limited explains further.

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USA: Supreme Court rejects Federal Circuit’s restrictive view of the patent exhaustion doctrine

4th September 2017

On 30 May 2017, the United States Supreme Court again overturned Federal Circuit precedent, this time in a case addressing the doctrine of patent exhaustion. In Impression Products, Inc. v. Lexmark International, Inc., No. 15-1189, slip op. (U.S. May 30, 2017), the Supreme Court held that “a patentee’s decision to sell a product exhausts all of its patent rights in that item, regardless of any restrictions the patentee purports to impose or the location of the sale.” Id. at 2.

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Cyprus: New “60 day” tax residency rule for individuals

4th September 2017

In July 2017, the Cyprus Parliament voted for an amendment to the current criteria used to determine Cyprus tax residency. MSI's Cyprus member firm Dixcart Management (Cyprus) Limited provides an overview of the key changes.

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Portugal – A family and business friendly jurisdiction

1st September 2017

Since 2009 over 5,000 high net worth individuals and their families have made Portugal their home, attracted by the lifestyle, the Non-Habitual Resident tax regime and the Golden Visa residency programme. MSI's specialist member Dixcart Management (Madeira) Lda provides an overview of the Portuguese business environment.

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