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German Supply Chain Duty of Care Act kicks off in 2023: Legal battlegrounds for implementation

The German Supply Chain Duty of Care Act (Lieferkettensorgfaltspflichtengesetz; the Act) entered into force on 1 January 2023 for the first companies with more than 3,000 employees in Germany. It…

Author(s): Christoph H. Seibt, Marlen Vesper-Gräske

  • compliance
  • supply chain
  • esg reporting
  • esg
  • global
  • human rights
  • whistleblowing
  • corporate governance
  • environment

How will the UK Autumn Statement 2022 affect your business?

The UK Chancellor Jeremy Hunt has delivered the much anticipated Autumn Statement 2022 following a period of political and economic instability in the UK. The Autumn Statement comes at a difficult…

Author(s): Alison Dickie

  • tax

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
  • international arbitration

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
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