Publications

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CMS Guide to Real Estate Transaction Costs and Taxes in Europe
02/03/2018 This CMS guide provides a pocket-sized comparison across the principal European countries in which we have offices. The quotes assume a single investment property acquisition or disposal or single...
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Real Estate & Construction
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CMS Guide to Passporting
Feb 2018 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...
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Funds
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Network Sharing 3.0
Jan 2018 CMS is delighted to be presenting this third edition of its study on the sharing of telecommunication networks in the EU and selected territories around the world. The first edition was highly...
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Commercial
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CMS Public Procurement Toolbox of Remedies
Dec 2017 Public procurement is the largest single global marketplace, accounting for around one-fifth of worldwide GDP. In this increasingly international marketplace, companies need to have confidence that...
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Public Procurement
publication
CEE Merger Clearance Matrix 2017-18
7 December 2017 Cross border M&A transactions that require merger control approvals in several jurisdictions have become commonplace. To reduce time delays and keep costs down, it is essential to identify at the...
EN
publication
Overview of retail lease agreements
13/11/2017 This guide summarises the main provisions applicable to retail lease agreements across a number of CMS jurisdictions.
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Real Estate & Construction
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CMS European Real Estate Deal Point Study 2017
September 2017 The European investment market continued to perform well after the previous record-breaking years. In 2016, total investment volume was around EUR 230bn, less than 10% below the record amount of the p...
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Real Estate & Public
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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...
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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...
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Tax
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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...
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Public Procurement
publication