Arbitraje de inversión

Artículos Recientes

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  24.07.2023

  Europe

  The European Commission Proposes to Exit from Energy Charter Treaty as Modernisation Proves Politically Impossible

  On 7 July, the European Commission issued a statement proposing that the EU, its Member States, and the European Atomic Energy Community (“Euratom”) withdraw from the Energy Charter Treaty (“ECT” or the “Treaty”). Due to opposition to the proposed modernisation of the ECT, the Commission determined that “there is no legal and/or institutional avenue for the modernisation of the ECT to be adopted and produce its effects” and that without modernisation, the EU (and its Member States and Euratom) cannot remain a party to the Treaty. The Commission also...

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  13.06.2023

  Middle East

  UAE Corporate Tax Law: When does a non-resident juridical person have a UAE Nexus?

  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 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” is 0% with respect to qualifying income and 9% on non-qualifying revenue.Under Article 11 of the CTL, a taxable person includes a non-resident person which has a UAE nexus.Cabinet Decision...

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  12.04.2023

  Middle East

  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 from 1 June 2023.The Corporate Tax Law provides a framework whereby small businesses who qualify as Resident Persons may elect to be treated as not having any taxable income for a tax period and therefore would pay zero corporation tax for that period (the “Small Business Relief”). However the Corporate Tax Law did not specify the criteria that Resident Persons would need to meet in order...

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  30.03.2023

  Reino Unido

  Law Commission Releases Second Consultation Paper in Relation to the Arbitration Act 1996

  The Law Commission of England and Wales has released its second consultation paper regarding potential revisions to the Arbitration Act 1996. In contrast to the First Consultation Paper issued in September 2022 covering many potential reforms, the Second Consultation Paper focuses on just three issues. The first potential reform—the governing law of the arbitration agreement—was added because a “significant number” of responses to the First Consultation Paper considered the need for reform in this area. Also, based upon the responses received to the First Consultation Paper,...

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  21.02.2023

  Europe

  Sunrise period of the Unified Patent Court to begin 1 March

  After the final version of the UPC Rules of Procedure had been adopted and the judges of the UPC had been selected and appointed, the start of the Sunrise Period, originally planned for 1 January 2023, was postponed to 1 March 2023.Reasons for the postponement of the start of the Sunrise PeriodAccording to an "Implementation Roadmap" published on 6 October 2022, the Sunrise Period was originally to start on 1 January 2023 and the UPCA was to enter into force on 1 April 2023. However, this timeline was changed again by a communication of 5 December 2022. According to the new timeline, the Sunrise...

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  13.09.2022

  Europe

  UPC Rules of Procedure go into force with judgments to be made public

  The entry into force of the Rules of Procedure is part of the final preparations for the United Patent Court (UPC), which is currently expected to start work in early 2023. After the bodies of the UPC were constituted in the course of the year, interviews were held with possible candidates for filling judges' posts and numerous other preparations were made. On 8 July 2022, the Administrative Committee of the UPC met and officially confirmed the locations of the Court of First Instance. The "table of fees", which determines the amount of court fees, was also adopted. Finally, the Administrative...

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