This edition of Vox Tax is dedicated to treaty shopping and substance - hot topics in many jurisdictions.
The tax reforms that most countries are currently facing are numerous and difficult, and temptation is high to reinforce strongly the legal means given to tax administrations to seek and collect information aimed at increasing much needed tax collections. However, the interaction between tax administrations and the taxpayer needs to be balanced and neutral from unjustified suspicion. The new powers granted to tax administrations cannot be limitless or go beyond the higher principles that govern our democracies.
This guide highlights the fact that there is currently significant variation in pension provision throughout Europe, suggesting homogenisation, for the moment at least, remains some distance away.
This CMS e-Guide contains an overview of international arbitration practice and chapters on the law and practice of arbitration in the jurisdictions covered. It is equivalent to Volume I of the printed version of the CMS Guide to Arbitration.
This resource is a global practice guide prepared by the Lex Mundi Agribusiness Practice Group covering the restrictions and incentives on the acquisition and ownership of interests in farmland.
This Top Ten provides a brief overview of some of the most attractive reasons a foreign investor should take into consideration when deciding to invest in Romania. From a business standpoint, information on the following areas could raise the interest of a potential investor in Romania.
This primer provides an overview of cooperation with other jurisdictions in the application of the EU competition rules together with an understanding of the jurisdictional limitations, affirmative defences and exemptions. It discusses in detail the framework principles for the Commission’s leniency policy set out in the Commission Notice on Immunity from Fines and Reduction of Fines in Cartel Cases (the Leniency Notice).
A review of legal privilege for in-house counsel in various jurisdictions around the world.
A brief overview of anti-bribery and corruption laws in Europe, Brazil, Russia, India, and China.
This guide is the 2013 edition from Austria-based law firm Wolf Theiss. This guide is meant as a practical guide to renewable energy legislation throughout Europe.