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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
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.
Your in­tro­duc­tion to CMS
FCA launches in­vest­ment plat­forms mar­ket study
Earli­er this week the FCA pub­lished the Terms of Ref­er­ence (ToR) for its In­vest­ment Plat­forms Mar­ket Study.   The ToR set out the spe­cif­ic areas the FCA is in­ter­ested in ex­plor­ing, in­clud­ing: the im­pact plat­forms have on over­all charges for in­vest­ment products;.
CMS - Facts & Fig­ures
China launches spe­cif­ic Pro­gram against fraud­u­lent and false ad­vert­ising...
Re­cently, the Food Safety Of­fice of the State Coun­cil (the “Of­fice”) and nine oth­er de­part­ments jointly is­sued the No­tice on the Pro­gram of Over­haul­ing Fraud­u­lent and False Ad­vert­ising of Food and Di­et­ary Sup­ple­ments (the “No­tice”).
In­ter­act­ive Guide to On­line Gambling Reg­u­la­tion in...
21.co.uk TV ad pulled by ASA for breach of BCAP Code
On 5 Ju­ly the Ad­vert­ising Stand­ards Au­thor­ity (ASA) is­sued a rul­ing against In­tel­lec­tu­al Prop­erty & Soft­ware Ltd in re­spect of a TV ad­vert for 21. co. uk (an on­line casino). The ASA held that the ad­vert was so­cially ir­re­spons­ible as it im­plied gambling in­volves.
CMS ad­vises ABB on the ac­quis­i­tion of KEYMILE’s...
Up­dated and ex­ten­ded ver­sion of CM­S' Cash Pool­ing bro­chure cov­er­ing...
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.