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Tax Aspects of Business Restructuring - New Tax Circular
  • Barnea
  • OECD, Israel
  • December 17 2018

Recently, the Israel Tax Authority published a circular discussing business restructuring in multinational groups. In this circular, the ITA presents

Clayton Q&A and ESG at the SEC’s Investor Advisory Committee meeting
  • Cooley LLP
  • December 17 2018

At last week’s meeting of the SEC’s Investor Advisory Committee, the Committee members held a Q&A session with SEC Chair Jay Clayton, followed by a

Cayman EU Economic Substance Legislation
  • Silveroak Legal
  • OECD, Cayman Islands, European Union
  • December 16 2018

In early December, the Cayman Islands released the EU Economic Substance Bill. It will have a significant impact on the compliance obligations of

EU General Court holds that “pay-for-delay” patent settlements can be illegal agreements but annuls abuse of dominance finding
  • Freshfields Bruckhaus Deringer
  • United Kingdom, OECD, European Union
  • December 13 2018

The General Court has given eight judgments on a Commission fining decision concerning patent settlements entered into by Servier and five competitor

Insights from the UN Global Forum on Business and Human Rights
  • Corrs Chambers Westgarth
  • December 13 2018

From 26-28 November 2018, Corrs attended the seventh annual UN Forum on Business and Human Rights (Forum) in Geneva, Switzerland, where over 2500

New UK Digital Services Tax Proposals would Impact Non-UK Technology Firms
  • O'Melveny & Myers LLP
  • United Kingdom, OECD, European Union
  • December 13 2018

The UK Government recently proposed a 2 tax on revenues from certain digital services that derive significant value from UK users. This new tax will

IRS and Treasury Release Proposed BEAT Regulations
  • Steptoe & Johnson LLP
  • December 13 2018

IRS and Treasury Release Proposed BEAT Regulations: The IRS and Treasury released proposed regulations under section 59A, section 6038A, and related

Fiduciary Duties with Respect to Trade Secrets for Dual or Multiple Directors
  • Seyfarth Shaw LLP
  • December 12 2018

The purpose of this short paper is to ‘join the dots’ between a director’s fiduciary duties and especially a person holding dual or multiple

ACCC seeks new regulations to curb digital platforms
  • Gilbert + Tobin
  • Australia, OECD
  • December 11 2018

On 3 December 2018, the ACCC submitted to the Treasurer its preliminary report on the Digital Platforms Inquiry, which was publically released on

What the CPTPP and RCEP Mean for China and Asia-Pacific Trade
  • Dezan Shira & Associates
  • OECD, China
  • December 10 2018

On October 31, Australia ratified the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), triggering the agreement to come