This primer provides an overview of the process in 45 jurisdictions as well as a discussion of recent decisions, strategic considerations and likely upcoming developments regarding merger control in the United Kingdom.
This primer is a guide to VAT on digital e-commerce providing a sufficiently detailed summary to give an e-commerce business an understanding of the VAT implications on typical cross-border transactions, VAT on different e-commerce business models, as well as how to manage VAT registration and VAT representative procedures in various member states in the EU.
An effective anti-corruption program deters the risk of wrongdoing, positively affects corporate culture, improves the company’s relationship with regulatory authorities and provides the company with options for remedial measures should they need to be undertaken quickly. Read this article to learn how to achieve these benefits.
A short article on retroactive invoice correction.
This paper highlights the various stages of a transaction, providing guidance and detailed considerations for businesses, and examples of security breaches and their consequences.
Annexes to the impact assessment.
Answers to these FAQs have been prepared by the Data Protection Unit of the Directorate-General for Justice, Freedom and Security with a view to assisting EU/EEA entities, and more particularly SMEs, in understanding the EU legal framework applicable to transfers of personal data processed in the EU (and the EEA) to “third countries” (i.e. countries that are not members of the EU or the EEA).
This edition of Vox Tax is dedicated to treaty shopping and substance - hot topics in many jurisdictions.
The aim of this Guide is to provide you with basic information regarding the taxation of transactions taking place – or involving entities established – in a number of EMEA jurisdictions.
This resource contains information and recommendations on the socially responsible view of 'green lease clauses'.