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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...
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Funds
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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
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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
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CMS launches the CEE Real Estate Investment Compass report
6 April 2017 We are pleased to present the first edition of the CEE Real Estate Compass 2017, published by CMS in cooperation with Colliers International.The report examines key trends in the real estate market...
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Real Estate
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Investment in CEE Real Estate in 2017 is likely to surpass a record breaking 2016 year
06/04/2017 CEE started the year strong with EUR 2.3bn invested in its real estate markets in Q1 2017. This represents a 41% growth compared with Q1 2016Inward investment from UK predicted to remain at around 7...
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Real Estate & Construction
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CMS European Real Estate Deal Point Study 2016
04/10/2016 2015 was another record year, with the deal value of the European investment market reaching an unprecedented high of almost EUR 250bn. Highest growth was in Germany, where deal values were almost...
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Real Estate & Construction
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Liability of Holding Companies
28/04/2016 While the principle of limited liability has been the central tenet of company law since it was adopted, the emergence of corporate group structures has lead legislators and judges in many...
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Corporate / M&A
publication
CMS Network Sharing Study 2016
April 2016 Sharing gathers paceCMS is delighted to be presenting the second edition of its study on the sharing of communication networks in the EU and around the world. The first edition was highly...
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TMC - Technology, Media & Communications
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CMS Guide - Transfer pricing: procedures for the elimination of double taxation in 25 countries.
07/04/2016 The CMS Tax Group is delighted to provide you with a CMS Guide on “ Transfer pricing: procedures for the elimination of double taxation in 25 countries“.The reassessment of the transfer pricing...
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Tax
publication