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Dr. Alexandra Schluck-Amend
Cash Pool­ing
Today on World Youth Skills Day, we are re­minded that edu­ca­tion is...
NHR re­gime | Di­vidends from Dubai
Fol­low­ing a lit­ig­a­tion pro­ced­ure filed re­cently to chal­lenge a per­son­al in­come tax (“IRS”) as­sess­ment of 35% on di­vidends re­ceived from Dubai by a tax res­id­ent in­di­vidu­al eli­gible for the spe­cial tax re­gime ap­plic­able to non-ha­bitu­al res­id­ents (“NHR”), the.
10 July 2017
Monaco law firm joins CMS
Ukraine ad­opts law trans­pos­ing EU EIA Dir­ect­ive 
On 23 May 2017, the Par­lia­ment ad­op­ted the Law No 2059-VIII “On En­vir­on­ment­al Im­pact As­sess­ment” (the “EIA Law”). The Law came in­to ef­fect on 18 June 2017. The pro­ced­ures provided by the EIA Law will be­come man­dat­ory and ap­plic­able start­ing from 18 Decem­ber.
Your in­tro­duc­tion to CMS
Po­land plans to ter­min­ate its Bi­lat­er­al In­vest­ment Treaty (BIT) with...
On 18 Ju­ly 2017 the Pol­ish Coun­cil of Min­is­ters (i. e. the ex­ec­ut­ive branch) sub­mit­ted to the Par­lia­ment a draft pro­pos­al al­low­ing the Pres­id­ent to uni­lat­er­ally ter­min­ate the cur­rent agree­ment on the pro­mo­tion and re­cip­roc­al pro­tec­tion of in­vest­ments, signed.
CMS - Facts & Fig­ures
Re­mote gam­ing duty – forth­com­ing "free­plays" changes to le­gis­la­tion
Changes con­firmed as ef­fect­ive from 1 Au­gust 2017 In March 2017, the Gov­ern­ment re­leased a draft Fin­ance Bill con­tain­ing changes to the re­mote gam­ing duty (“RGD”) le­gis­la­tion to make “free­plays” du­ti­able for RGD pur­poses (os­tens­ibly to align the RGD re­gime.
In­ter­act­ive Guide to On­line Gambling Reg­u­la­tion in...
Smash and grab ad­ju­dic­a­tions: the TCC hints at change
A TCC de­cision last week has ques­tioned wheth­er the ex­ist­ing case-law as to so called "smash and grab" ad­ju­dic­a­tions should be re­con­sidered in light of Court of Ap­peal de­cisions in late 2015 and early 2016.
CMS ad­vises ABB on the ac­quis­i­tion of KEYMILE’s...
Up­dated and ex­ten­ded ver­sion of CM­S' Cash Pool­ing bro­chure cov­er­ing...
Cor­por­ate of­fences of fail­ure to pre­vent the fa­cil­it­a­tion of tax eva­sion...
On 12 Ju­ly 2017, The Crim­in­al Fin­ances Act 2017 (Com­mence­ment No. 1) Reg­u­la­tions 2017 (the “Reg­u­la­tions”) were laid be­fore Par­lia­ment, bring­ing in­to force the new cor­por­ate crim­in­al of­fences of fail­ure to pre­vent the fa­cil­it­a­tion of tax eva­sion with ef­fect.