Publication

Sort by
CMS Guide to Private Placement of Funds
08/08/2017 When implementing the Alternative Investment Fund Managers Directive (“AIFMD”), some EU States have tightened or severely restricted their private placement regimes, which is important when...
EN
#
Funds
publication
CMS Guide to Passporting
07/08/2017 The EU Commission promoted passporting rights as one of the key benefits for hedge, private equity, real estate and other alternative investment fund managers authorised under the Alternative...
EN
#
Funds
publication
Cash Pooling
14/07/2017 We are pleased to present an updated and extended version of CMS' Cash Pooling brochure.Cash pooling enables corporate groups to minimise expenditure incurred in connection with banking facilities...
EN
#
Corporate / M&A
publication
VAT refund
27/06/2017 The VAT refund scheme allows businesses to obtain refunds for value added tax they have been charged in another country by a business based in that country.If a business operates in a country with...
EN
#
Tax
publication
Shareholder Activism: A European Perspective
20/06/2017 In recent years, there has been significant growth in shareholder activism. These “activist shareholders” are fund managers (typically hedge funds) who usually acquire minority interests in...
EN
#
Corporate/M&A
publication
Guide to the EU public procurement rules
19/06/2017 This Guide provides an overview of the EU public procurement rules. These are the set of EU rules that require the advertising and competitive tendering of contracts for works, goods or services by...
EN
#
Public Procurement
publication
Hospitality Matters – Spring 2017
29/05/2017 CMS is delighted to provide you with the latest edition of Hospitality Matters, our bulletin for the hotels and leisure industry. This publication explores recent legal developments in the hotels...
EN
#
Hotels & Leisure
publication
Problems applying tax treaties in Africa
16/05/2017 The judgement of the Bordeaux Administrative Court of Appeal on 13 December 2016 highlights the harm resulting when tax is withheld at the source in contravention of the provisions of tax treaties....
EN
#
African Taxation
publication
E-Commerce Sector Inquiry 2017
16 May 2017 On 10 May 2017 the European Commission finalised its two-year antitrust sector inquiry into e-commerce and published its findings in a 300 page working staff document.The final report confirms the...
EN
#
Competition & EU
publication
Business Implications of Brexit
09/05/2017 The United Kingdom has triggered Article 50 to leave the European Union, raising more and more questions about businesses and individuals both in the UK and in the EU. With the OECD’s Base Erosion...
EN
#
Tax
publication