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The Growth Plan 2022: the key tax takeaways

Trailed since the Conservative Party announced at the start of the month that Liz Truss had been elected to be the new party leader and so the new Prime Minister, an emergency budget was delivered in…

Author(s): Laura McDaniel

  • tax
  • governments and public sector
  • regulatory

Know your exposure - The risk analysis under the German Supply Chain Act

The German Lieferkettensorgfaltspflichtengesetz (Supply Chain Act - LkSG) will enter into force in January 2023. The law seeks to improve the international human rights situation by setting due…

Author(s): Norbert Nolte, Marcel Michaelis, Anna-Julia Egger

Arbitration Reform in Brazil Sparks Controversy over Rules for Arbitrator Appointments and Confidentiality of Proceedings

In 2021, Congresswoman Margarete Coelho (Progressive Party) introduced a bill seeking to reform the current Brazilian Arbitration Law, especially the provisions addressing the appointment of…

Author(s): Fernanda Pires Merouco

  • arbitration
  • latam
  • latinamerica
  • brazil

Amended German IP nexus taxation rules in draft Annual Tax Act 2022

Background of the draft law  On 28 July 2022, the German Federal Ministry of Finance published the draft Annual Tax Act 2022 (German version | English unofficial translation version). Amongst other…

Author(s): Martin Rehberg, Christian Sistermann, Stephan Eilers, Philipp Redeker, Sarah Bond, Franziska Leich

  • tax
  • us
  • europe

ESG investigations – new subjects, same means?

With the growing legal significance of ESG topics for corporate management the question arises whether ESG investigations should be treated as distinct from traditional internal investigations…

Author(s): Christoph H. Seibt, Norbert Nolte, Daniel Travers, Marlen Vesper-Gräske

  • compliance
  • esg
  • investigations
  • human rights
  • corporate governance

DEBRA, do you recall…ACE? The Commission’s latest attempt to tackle the debt-equity bias

It has been tried before. People said it would never happen – but could things be different this time round?The European Commission published its much-anticipated proposals for a debt-equity bias…

Author(s): Brin Rajathurai, Bob van Kasteren, Lea Bareil

  • taxation
  • europe
  • tax

Financial Services exclusion from the OECD pillar one proposals

The OECD has published a consultation on the exclusion of certain Financial Services entities from pillar one of its two-pillar solution to address the tax challenges arising from the digitalisation…

Author(s): Melanie Fitzsimons, Paul Davison, Brin Rajathurai

  • financial services
  • regulatory framework
  • prudential requirements
  • tax
  • regulatory
  • financial institutions
  • global financial investors
  • global

Life sciences – what to expect in 2022

Innovation and transformation are the watchwords for life sciences in 2022. Digitization and personalization trends are set to continue (with AI, data and MedTech primed to play an increasingly…

Author(s): Harriet Hanks, Jennifer Bethlehem, Adam Golden, Laura Whiting, Jenny Leahy, May Smith

  • life sciences
  • antitrust and competition
  • mergers and acquisitions
  • intellectual property
  • tax
  • litigation
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