We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.



Doing business in China - 2017 Edition

China - June 28 2017 In the late 1970s, the People’s Republic of China (“China” or “PRC”) started a progressive economic reform, aiming to shift from a centrally planned

The new Competitiveness and Employment Tax Credit (CICE) approved in France

France - February 28 2013 The purpose of this document is to provide a brief description of a tax incentive recently approved by the French Government for the improvement of

Directives 201423EU, 201424EU and 201425EU of the European Parliament and of the Council, of February 26 New public procurement directives

European Union - April 3 2014 On March 28 the following "package" of three Directives on Public Procurement was published, repealing the current Directives 200418EC and

Draft regulation on due diligence procedures for non-residents’ financial accounts (非居民金融账户涉税信息尽职调查管理办法征求意见稿)

China, OECD - February 17 2017 In October 2016, the State Administration of Taxation ("SAT") released its draft Measures on the Administration and Due Diligence Procedures for

VAT and commissionaire structures: is winter coming?

European Union, Spain - November 28 2017 At the beginning of the year, I drew on the EU VAT Committee’s working paper on VAT and transfer pricing (here) to publish a post summarizing several

De Diego Porras II: cerrando el debate sobre los interinos

European Union, Spain - November 27 2018 Con la Sentencia del TJUE de 21 de noviembre de 2018 (Asunto C-61917), llega la última entrega de la saga De Diego Porras. Esta saga pasará a la

No cabe invocar el derecho de autor para impedir la comunicación pública de un informe militar, según el Abogado General del TJUE

European Union, Germany - November 19 2018 El Abogado General (AG) del TJUE Maciej Szpunar considera que la República Federal alemana no puede invocar derechos de propiedad intelectual sobre

Employment Law Newsletter (Portugal) - October 2018

Portugal - November 15 2018 The new wording given to said article extends the scope of former contributors to the Caixa Geralde Aposentacoes(CGA)-(Civil Servant Pension

Del Brexit al Brex-IP: el régimen de PI ante la salida del Reino Unido de la UE

United Kingdom - November 15 2018 Bruselas y Londres han llegado a un acuerdo de 585 páginas tras año y medio de negociaciones, respaldado este miércoles en una intensa reunión del

Health Law Newsletter (Portugal) - October 2018

European Union, Portugal - November 15 2018 Establishes the applicable principles and rules to bioethics commissions within healthcare providers,universities and centers for biomedical research that develop clinical research