349 Résultats de recherche pour

  • CMS European M&A Study 2017

    International 27.03.2017
    In geopolitical terms, there has been nothing to compare with 2016 since the end of the Cold War. Neither Brexit nor the election of President Trump was expected. The potential impact of either event,...

  • Due diligence and proportionality under scrutiny in latest ICSID liability finding

    International 20.03.2017
    Summary In a decision dated 21 February 2017, a tribunal acting under the auspices of the International Centre for Settlement of Investment Disputes (“ICSID”), the World Bank’s arbitration...

  • Impending UK Inheritance Tax Changes

    International 16.03.2017
    In the 2015 Summer Budget, proposals were announced to change the UK tax regime for non-domiciles. These proposals were the subject of a consultation paper which was published on 19 August 2016. The new...

  • Newly amended ICC Arbitration Rules provide for expedited procedures

    International 15.03.2017
    On 1 March 2017, the latest amendment to the ICC Arbitration Rules (the “ICC Rules”) came into force, introducing a number of changes aimed at increasing transparency and efficiency in ICC...

  • Government consults on penalties for non-compliance with EU ship emissions reporting

    International 02.02.2017
    On 1 January 2018, subject to a few exclusions, ships over 5000 gross tonnage (“Relevant Ships”) will be subject to monitoring and reporting requirements on carbon dioxide emissions (CO2),...

  • Maroc | Nouvelles mesures fiscales à compter du 1er janvier 2017

    MarocFranceAfrica 13.01.2017
    De nouvelles mesures fiscales ont été introduites par le décret n° 2-16-1011 publié au Bulletin officiel n° 6530 bis du 31 décembre 2016 et ont vocation à...

  • Business Implications of BEPS

    International 13.01.2017
    Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the following statement: “In a context of severe fiscal consolidation and social hardship, in many countries ensuring...

  • CMS Guide to offshore wind in Northern Europe

    International 16.12.2016
    Over the past 25 years offshore wind has become an integral part of the European energy mix. More than 3 GW of new offshore wind capacity was commissioned in Europe during 2015. This has resulted in a...

  • Are we witnessing the rise of super level economic environment risks?

    International 09.12.2016
    In a few years’ time we may look back and say that it was in 2015/2016 when legal proceedings and recent policy changes combined to produce manifest serious transfrontier and trans-sector commercial...

  • BEPS Update: Multilateral Instrument Published

    International 01.12.2016
    The OECD has now published the multilateral instrument (“MLI”) that will implement certain of the treaty-related proposals from its project on tackling base erosion and profit shifting (“BEPS”)....

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