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Tavernier Tschanz | Switzerland | 9 Dec 2021

Supreme Court confirms validity of excluding all appeals against arbitral award

The Supreme Court recently confirmed the validity of an exclusion agreement whereby the parties had excluded all appeals against the arbitral award pursuant to article 192(1) of the Private International Law Act. This decision confirms the Supreme Court's well-established practice that an exclusion agreement within the meaning of article 192(1) of the Private International Law Act is valid if......
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Ogier | Guernsey | 9 Dec 2021

Are there threats to offshore trusts? Guernsey perspective

Guernsey has introduced many international tax, regulatory and automatic exchange of information measures to ensure it remains one of the leading international finance centres. These range from base erosion and profit shifting, common reporting standards, the Foreign Account Tax Compliance Act, and mandatory disclosure rules to tax information exchange agreements and economic substance. This......
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Ogier | Jersey | 9 Dec 2021

History repeating itself: trustee de son tort

Becoming a trustee, or ceasing to act in that capacity, is a process familiar to all professionals in the offshore trust industry. Where a person intermeddles with the affairs of a duly constituted trust, taking it upon themselves to act as if they were a trustee, they may be liable as if they were a trustee, a scenario frequently encountered in practice, usually in non-contentious......
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VMCA | Brazil | 9 Dec 2021

Antitrust officials clarify their views on competition topics during IBRAC international seminar

Recently, the Brazilian Institute of Studies on Competition, Consumer Affairs and International Trade (IBRAC), which comprises law firms, economic consulting firms and companies, hosted its international seminar on competition policy. The assembled national and international academics, authorities, lawyers, and economists who specialise in antitrust debated on a range of current antitrust......
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Ogier | British Virgin Islands | 9 Dec 2021

Restructuring and corporate recovery jurisdiction guide for British Virgin Islands: avoidance transactions

This Q&A on restructuring is part of a series on restructuring and corporate recovery jurisdiction in the British Virgin Islands. This part discusses avoidance transactions, including what categories of transaction can be avoided or set aside, as well as who is ultimately responsible for seeking orders to set aside such transactions.
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Kozusko Harris Duncan | USA | 9 Dec 2021

Completing US tax forms: comments on new Form W-8BEN-E and some practical tips

In October 2021, the Internal Revenue Service (IRS) released an updated version of Form W-8BEN-E. Non-US entities should use this new form when requested to certify their status for US withholding tax purposes and under the Foreign Account Tax Compliance Act. Form W-8BEN-E is provided to requesting financial institutions for due diligence purposes and is not filed with the IRS. This article......
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AnJie Law Firm | China | 9 Dec 2021

SAMR intensifies antitrust enforcement to regulate growing digital economy

Technological innovation in China has allowed the country's digital economy to become the second largest in the world. The State Administration for Market Regulation (SAMR) has recently emphasised the importance of implementing a competition policy in order to support this rapid development. This article looks at the SAMR's increased activity as regards antitrust enforcement in the digital......
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Arnecke Sibeth Dabelstein | European Union | 9 Dec 2021

EU extends covid-19 state aid to 30 June 2022: effects on competition and possible foul play in aviation industry

Shortly after the initial covid-19 outbreak in Europe and the subsequent shutdowns in March 2020, the European Commission adopted a temporary framework to enable EU member states to support their economies by taking advantage of the full flexibility of EU state aid rules. This article looks at the background of EU state aid and explores the implications of the recent extension on competition......
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Baker & Miller PLLC | USA | 9 Dec 2021

Progressive antitrust agenda on pricing: silence before the storm?

Most of the recent attention to antitrust policy and enforcement has centred on mergers and big tech. Yet, so far, little attention has been paid to the day-to-day decisions that companies might make that implicate antitrust law and principles, such as pricing. While little progressive movement has occurred in the area of pricing so far, US antitrust agencies under their new leadership are......
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Lewis Silkin | United Kingdom | 8 Dec 2021

New judgment further restricts employers' scope for responding to industrial action

The Employment Appeal Tribunal recently interpreted the law on detrimental treatment for trade union activities in a way that limits the scope for employers to respond to industrial action. In a subsequent decision, it has now decided that participating staff may also bring claims under separate blacklisting regulations, which potentially entitle employees to far greater compensation in the......
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