Publications

Introduction   Many countries across the globe have taken significant steps towards embracing hydrogen as a pivotal component of their energy landscape. With the aim of fulfilling their commitments...

The renewables sector has undergone rapid change in recent years. During the pandemic, many countries tried to boost their economies through strong tax and financial incentives for energy efficiency works...

The M&A activity related to Energy plants and investments has strongly increased in the last years by undergoing significant transformation in the energy industry driven by technological advancements...

Land is a finite resource. As the world collectively pushes towards achieving Net Zero targets, more and more land will need to be used for renewable energy projects, including solar farms, wind farms...

Three Recent Developments in the EU’s Treatment of Energy Disputes  In the past five years, the EU has taken an increasingly aggressive stance against intra-EU investor-State dispute settlement (“ISDS”)...

Lexicon of most important terms and phrases within the Social aspect of ESG

The Singapore Variable Capital Company (VCC) is a new corporate structure for investment funds constituted under the Variable Capital Companies Act, which took effect in January 2020. It is the first fund-specific entity to be launched in Singapore and it is intended to strengthen Singapore’s position as a leading Asian fund management centre. Over the past 20+ months the CMS Singapore funds team have taken the time to understand the legal and operational practicalities of launching, closing and operating a VCC fund, which go far beyond the VCC Act itself. As such, this guide reflects our team’s collective hands-on experience of the VCC gained over multiple VCC fund formation mandates. The purpose of this guide is therefore to provide an overview of the VCC and its key features, as well as of the VCC establishment process. It also addresses some of the VCC questions that have been frequently asked of us by both managers and investors alike.

The CMS TAX group is pleased to launch the guide on VAT e-commerce This guide covers the VAT e-commerce package, which was first approved in 2017 (Directive 2017 / 2455) and added to in 2019 (Directive...

On 16 July 2020, almost five years after the Safe Harbour Agreement between the European Union and United States was ruled invalid, the Court of Justice of the European Union delivered a judgment on...

Artificial intelligence is not new: the term itself was coined over 60 years ago. However, the convergence of data volume, processing power and technical capability has convinced many that the AI era...

Comparing real estate investment values across Europe provides only part of the picture. For a true comparison, the investor will also take account of transaction costs and taxes, which can differ widely...