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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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
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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
Business Implications of BEPS
05/12/2016 Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the following statement: “In a context of severe fiscal consolidation and social hardship, in many countries en...
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Tax
publication
Into the unknown: European M&A Outlook 2016
01/11/2016 2016 has been dominated by the UK’s decision to leave the European Union. With this in mind, our latest survey of senior Europe-based executives was taken once before the 23 June, and then again w...
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Corporate / M&A
publication
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 & Public
publication
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
publication
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 pol...
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Tax
publication