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Artículos Recientes

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  07/05/2024

  Alemania

  Obligation to include a "No Russia clause" in supply agreements

  For some export transactions, re-exportation to Russia must be contractually prohibited. Model clauses present conflicts with German law on general terms and conditions.Companies must keep abreast of the sanctions against Russia, especially when it comes to export transactions, and as far as possible prevent any attempts by their customers to circumvent these sanctions. Companies have been aware of this for a long time. What is new, however, is that since 20 March 2024, companies are legally required to explicitly prohibit re-exportation to Russia or re-exportation for use in Russia in...

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  07/03/2024

  Belgium

  Belgian Competition Authority publishes study on consumer goods price trends in Belgium and neighbouring countries

  GB FR

  Since 2013, the Belgian Competition Authority (the "BCA") has been mandated with additional jurisdiction over competition and price trends.Book V of the Code of Economic Law provides for a system in which:the Price Observatory analyses prices and margins, either on its own initiative or at the request of the Minister, and identifies any structural problems in the market; andin the event of structural market problems, problems with prices or margins, or abnormal price trends, the Collège de la Concurrence (Competition Board) may, at the request of the Price Observatory, issue decisions on...

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  11/07/2023

  Europe

  EU reaches agreement on Data Act – Comprehensive EU data law is on the way

  On 27 June 2023, the European Parliament and Council resolved the remaining open points and reached a political agreement on the EU Data Act, paving the way for a new law that will introduce comprehensive new data legislation for Europe with far-reaching rules on access to and use of non-personal data in the EU. The EU Data Act aims to boost the EU's data economy by unlocking industrial data, optimising its accessibility and use, and fostering a competitive and reliable European cloud market. To achieve these aims, the EU Data Act contains a set of rules defining how the various forms of data...

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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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  05/06/2023

  Middle East

  UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

  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” (“QFZP”) is 0% with respect to qualifying income (“Qualifying Income”) and 9% on non-qualifying revenue (“Non-Qualifying Revenue”).After much anticipation,...

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  28/04/2023

  Alemania

  Manufacturers can set margin components and bonuses for authorised dealers, rules Frankfurt court

  The claimant is an association of authorised dealers with the capacity to bring legal actions against breaches of competition law and the law on general terms and conditions. The defendant manufactures vehicles and distributes them through authorised dealers under a selective distribution system. The authorised dealers are members of the claimant. A new dealer contract implemented by the defendant vehicle manufacturer provides that margin components and bonuses are not part of the dealer contract, and can be determined unilaterally by the manufacturer in an annual circular. This position was contested...

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