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Andre Anthony

Senior Associate
Solicitor Advocate | Middle East Tax Desk

Contact
CMS (UAE) LLP
Level 15 Burj Daman
Dubai International Financial Centre
Burj Daman
PO Box 506873
Dubai
United Arab Emirates
CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
London
EC4N 6AF
United Kingdom
Languages English, Malay

Andre Anthony is a Senior Associate and Solicitor Advocate in the tax team. A chartered accountant and solicitor, he advises corporate and individual clients on a broad range of tax issues. 

As a leading member of the Middle East Tax Desk, Andre advises clients on domestic and cross border tax issues in the United Arab Emirates. He has written articles on the new corporate tax regime in the United Arab Emirates.

Andre has extensive tax experience in cross-border asset finance transactions, especially in relation to floating production storage and offloading (FPSO) units, liquified natural gas (LNG) carriers and aircraft.

Andre regularly advises individual clients and family office clients on complex private client, cross-border and trust taxation matters. He also regularly advises financial institutions on the taxation of products designed for high net worth individuals such as life insurance policies.

Andre has a special interest in the taxation of cryptoassets.

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Education

  • 2013 – Legal Practice Course, University of Law, London UK
  • 2011 – MSc Law and Accounting, London School of Economics & Political Science, London UK
  • 2009 – Chartered Accountant (ACA), Institute of Chartered Accountants in England & Wales, London UK 
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Feed

13/03/2024
Crypto Tax Legislation & Law in the UK
1. Is there a specific legislation issued for the taxation of crypto-assets or do general national tax law principles apply because the tax legislator has not regulated this so far? To date, the United...
Comparable
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two in United Arab Emirates
1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules? Yes. 2. What is the implementation status of Pillar Two/GloBE rules? Not yet initiated. 3. Have your tax authorities...
Comparable
13/06/2023
UAE Corporate Tax Law: When does a non-resident juridical person have a...
BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June...
05/06/2023
UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone...
BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June...
24/04/2023
Corporate Tax Thought Leadership Series: Anti-Abuse Rules for Small Business...
BackgroundThe UAE enacted its Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect from 1...
12/04/2023
UAE Corporate Tax: Small Business Relief Criteria
BackgroundThe UAE issued its landmark Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect...
18/11/2022
Autumn Statement: Looking beyond the headline rates to understand the complexity...
Personal tax announcements As part of his Autumn Statement, the UK Chancellor Jeremy Hunt announced various measures related to personal taxes, particularly income tax, which broadly result in an increased...
09/08/2022
Cryptoassets held by individuals: What amounts to a disposal for capital...
On the other hand, HMRC recognises that no disposal would take place if an individual retains beneficial ownership of the cryptoassets throughout the transaction, for example, by moving tokens between...
09/08/2022
Cryptoassets held by individuals: What amounts to a disposal for capital...
HM Revenue & Customs (“HMRC”) continues to update and expand its guidance on the taxation of cryptoassets held by individuals. In this series, we will explore various tax topics relevant to individuals...
04/08/2022
Cryptoassets held by individuals: What constitutes “trading” for tax purposes
What is Trading? It is unlikely that an individual would be treated as “trading” for tax purposes where tokens are only occasionally bought and sold. HMRC acknowledges in its guidance that it would...
04/08/2022
Cryptoassets held by individuals: What constitutes “trading” for tax purposes
HM Revenue & Customs (“HMRC”) continues to update and expand its guidance on the taxation of cryptoassets held by individuals. In this series, we will explore various tax topics relevant to individuals...
03/08/2022
Cryptoassets held by individuals: Inheritance tax and pensions tax relief
Tax Relief on Making Pension Contributions Subject to certain limits, income tax relief is available to members in respect of member contributions paid to registered pension schemes. On the basis that...