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Xavier Daluzeau
CMS Guide to In­ter­na­tion­al Trans­fer Pri­cing Doc­u­ment­a­tion
Pub­lic Coun­try-by-Coun­try Re­port­ing; Tax­pay­er­s' Rights
Ap­pro­pri­ate Use of Coun­try-by-Coun­try Re­ports The OECD has now pub­lished Guid­ance (avail­able here) on the ap­pro­pri­ate use of Coun­try-by-Coun­try Re­ports (‘Cb­CRs’) by na­tion­al tax au­thor­it­ies. This is in re­sponse to some val­id MNE con­cerns that tax au­thor­it­ies.
Re­new­able reg­u­la­tions pack­age fur­ther im­proved
Im­pact of the New Gen­er­al Ad­min­is­trat­ive Pro­ced­ure Act on pro­ceed­ings...
The new Ser­bi­an Gen­er­al Ad­min­is­trat­ive Pro­ced­ure Act (“Of­fi­cial Gaz­ette of RS”, no. 18/2016, the “Act”) came in­to full ef­fect as of 1 June 2017. The Act also ap­plies to pro­ceed­ings be­fore the Com­mis­sion for Pro­tec­tion of Com­pet­i­tion (the “CPC”), which are primar­ily.
PPP pro­jects in the en­ergy sec­tor be­com­ing op­er­a­tion­al
In­tel: no sub­sti­tute for ana­lys­is: Court re­news fo­cus on likely harm...
The long-awaited In­tel judg­ment on re­bates, re­leased on 6 Septem­ber, has es­tab­lished, fol­low­ing years of de­bate, a stand­ard for reg­u­lat­ory in­ter­ven­tion that re­quires a fo­cus on the likely ef­fects of in­di­vidu­al re­bate schemes in their par­tic­u­lar con­text.
CMS Guide to Pass­port­ing
Rules on Mar­ket­ing Al­tern­at­ive In­vest­ment Funds in...
The New Fla­menco – Su­preme Court al­lows own­ers’ ap­peal
The Su­preme Court, on 28 June 2017, found in fa­vour of the own­ers in the long-awaited “New Fla­menco” judg­ment - Glob­alia Busi­ness Travel S. A. U. (formerly Travel­Plan S. A. U. ) of Spain v Fulton Ship­ping Inc of Panama.
Our Cor­por­ate/M&A Prac­tice
An In­tro­duc­tion
Ser­bi­an Com­pet­i­tion Reg­u­lat­or Warns of Po­ten­tial An­ti­trust In­fringe­ments...
At the end of last year, the Ser­bi­an com­pet­i­tion reg­u­lat­or, the Com­mi­s­ion for Pro­tec­tion of Com­pet­i­tion (“CPC”), fi­nal­ised, along with the In­sti­tute for Eco­nom­ic Sci­ences, a sec­tor in­quiry in­to auto­mot­ive and home ap­pli­ances af­ter­mar­kets cov­er­ing re­pair ser­vices,.
September 2017
CMS - Where to find us
The Court of Justice of the EU held that the Bel­gian gen­er­al pro­hib­i­tion...
On 4 May 2017, the Court of Justice of the EU answered sev­er­al pre­ju­di­cial ques­tions sub­mit­ted by the Bel­gian tribunal of first in­stance re­gard­ing the ad­vert­ising of the ser­vices of dent­ists. In this judg­ment, the Court held that the Bel­gian le­gis­la­tion im­pos­ing.