Publication
Digital assets and applicable law: in defence of the lex situs
The lex situs is the shorthand Latin tag for the law of the place where an asset is situated.
Global | Publication | October 2017 - issue 4
Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared a fourth annual survey of certain tax controversy procedures and issues referenced below for Australia, Canada, France, Germany, Luxembourg, The Netherlands, South Africa, the United Kingdom, and the United States.
While each tax controversy will involve unique circumstances, this survey serves as a reference tool for tax executives at multinational companies. It will be an evolving tool, and we plan to add additional countries in future surveys.
This edition covers the following procedures and issues:
Publication
The lex situs is the shorthand Latin tag for the law of the place where an asset is situated.
Publication
Since HM Treasury published the new Cryptoassets Regulations and the Financial Conduct Authority (FCA) published its latest series of consultation papers (CP25/40, 41 and 42) in December 2025, we have a little more clarity on the approach that is likely to be taken to various providers of cryptoasset services, including operators of cryptoasset trading platforms (CATPs).
Publication
As far as the Mergers and Acquisitions (M&A) market is concerned, 2025 turned out to be a tale of two halves. The year began very positively with a downward trajectory in inflation and interest rates expected throughout 2025, and a pro-business deregulatory stance anticipated in the US under the second Trump presidency.
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