Publications

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Transparency Register
23/10/2017 Transparency Register – Overview of Foreign Reporting RequirementsIntroductionAmong other measures designed to combat money laundering and terrorist financing, the 4th Money Laundering Directive r...
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Corporate / M&A
publication
Can you disinherit your children?
20/10//2017 The rule accorded to which one cannot disinherit one’s children must be now adjusted in an international context.. The Court of Cassation handed down two rulings on 27 September 2017 stating that "a f...
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Private clients
publication
CMS On your radar - September 2017
06/09/2017 The international CMS employment group has the pleasure of sharing the third edition of On Your Radar publication containing key employment and labour updates from Europe, Latin America, Singapore...
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Employment & Pensions
publication
CEE Public Procurement Toolbox for Remedies
1 September 2017 In each CEE jurisdiction there are various remedies available for public procurements to ensure that related infringements may be reviewed as rapidly as possible. Accordingly, in public procurements...
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Public Procurement
publication
Greenfield Investments in CEE 2017
22 August 2017 CEE countries have attracted significant foreign direct investment in greenfield operations in the recent years. Indeed many manufacturing businesses have focused on expanding capacity in the...
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Commercial
publication
Our Corporate/M&A Practice
07/08/2017 With more than 350 partners and more than 1,000 lawyers advising on all aspects of M&A and corporate law, the CMS Corporate/M&A Group has a well-established presence in Europe and an expanded...
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Corporate / M&A
publication
Postponement of import VAT payment to the VAT return
3/08/2017 The 2017 State budget law (Law n. 42/2016 published on 28th December) approved a mechanism by which companies importing goods into Portugal are no longer required to pay import VAT upfront to the...
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Tax
publication
What is Europe Doing About Tax Avoidance?
31/07/2017 This article is the first in a four-part series looking at global tax avoidance practices and the measures being adopted to combat them. The Anti-Tax Avoidance Directive of the European Union i...
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Tax
publication
Overview of Tax Reforms in CEE 2015 - 2017
03/07/2017 Tax systems across the world could be simple if they were composed to raise revenue only. Taxpayers expect their tax systems to be fair, efficient, and enforceable. Taxes are also expected to...
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Tax
publication
CMS Pars - Our legal services for doing business with and in Iran
August 2017 Tapping into new business opportunities in IranFollowing the lifting of sanctions against Iran, the country is re-entering the world market. The opportunities for doing business successfully in Iran...
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Iran Desk
publication