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Walkers | Ireland | 12 Oct 2021

Ireland | Budget 2022 - ATAD Update

The Minister for Finance confirmed today that Ireland will complete its transposition of the EU Anti-Tax Avoidance Directives (ATAD) through the…
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Herbert Smith Freehills LLP | United Kingdom | 1 Oct 2021

Court of Appeal confirms claims seeking remediation for damage to land allegedly caused by oil spill cannot proceed as representative action under CPR 19.6

The Court of Appeal has dismissed an appeal against a High Court decision striking out the representative element of claims arising from an oil spill…
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Cordato Partners | Australia | 2 Jun 2021

Court asks ASIC to investigate avoidance of the National Credit Code, cuts interest rate on loan from 69.588% to 4.1% pa

The National Credit Code protects a borrower if they are a natural person and if the loan is 'to purchase, renovate or improve residential property'…
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ILAWASIA | Thailand | 21 Apr 2021

An Emergency Decree Amended Interest Rate in Thailand

On April 10, 2021, New Emergency Decree which amended the Civil and Commercial Code on the reduction of default interest rates has been published in…
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Squire Patton Boggs | Poland | 24 Apr 2020

A Side Effect of COVID-19:Maximum Interest Rate in Poland is Slashed to 8%

As of April 9, 2020, the maximum interest rate that may be charged in Poland is 8% per annum. How did…
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Skadden Arps Slate Meagher & Flom LLP | France | 9 Apr 2020

Distribution of Dividends and Corporate Interest by French Companies During the COVID-19 Pandemic

French companies’ annual general shareholders’ meetings season usually begins in mid-March and ends in June. The agendas typically include approving…
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Ogier | Luxembourg | 31 Mar 2020

Luxembourg government issues a new draft law on limitation of interest and royalty payments to non-cooperative jurisdictions

On 30 March 2020, the Luxembourg government issued a draft law (the "Draft Law"), which should be applicable as of 1 January 2021, introducing new…
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Davies Ward Phillips & Vineberg LLP | Canada | 21 May 2019

Québec Announces New and Expanded Measures to Combat Aggressive Tax Planning

Québec’s Ministry of Finance (Finances Québec) recently published Information Bulletin 2019-5 (Bulletin) setting out new and significantly expanded…
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Mintz | USA | 8 Feb 2019

PTAB Finds that Allowing IPR Petitioner to Avoid a Statutory Bar by Retroactively Adding Missing Real Party in Interest Is “In the Interest of Justice”

Recently, in ZTE (USA) Inc. v. Fundamental Innovation Int'l LLC, IPR2018-00425, Paper No. 34 (Feb. 6, 2019), the Patent Trial and Appeal Board…
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Epstein Becker Green | USA | 30 Jan 2019

FDA Issues Draft Guidance Related to Biomarker Qualification

On December 11, 2018, the Food and Drug Administrative (“FDA”) issued a draft guidance for comment entitled, “Biomarker Qualification: Evidentiary…
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