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Discover thought leadership and legal insights by our legal experts from across CMS. In our Expert Guides, written by CMS lawyers from across the jurisdictions where we operate, we provide you with in-depth legal research and insights that can be read both online and offline. You can also find Law-Now articles with focused legal analysis, commentary and insights to help you anticipate future challenges and much more.

So­cial as­pect of ESG - Lex­icon of most im­port­ant terms and phrases
Lex­icon of most im­port­ant terms and phrases with­in the So­cial as­pect of ESG
Singa­pore VCC Guide
The Singa­pore Vari­able Cap­it­al Com­pany (VCC) is a new cor­por­ate struc­ture for in­vest­ment funds con­sti­tuted un­der the Vari­able Cap­it­al Com­pan­ies Act, which took ef­fect in Janu­ary 2020. It is the first fund-spe­cif­ic en­tity to be launched in Singa­pore and it is in­ten­ded to strengthen Singa­pore’s po­s­i­tion as a lead­ing Asi­an fund man­age­ment centre.Over the past 20+ months the CMS Singa­pore funds team have taken the time to un­der­stand the leg­al and op­er­a­tion­al prac­tic­al­it­ies of launch­ing, clos­ing and op­er­at­ing a VCC fund, which go far bey­ond the VCC Act it­self. As such, this guide re­flects our team’s col­lect­ive hands-on ex­per­i­ence of the VCC gained over mul­tiple VCC fund form­a­tion man­dates.The pur­pose of this guide is there­fore to provide an over­view of the VCC and its key fea­tures, as well as of the VCC es­tab­lish­ment pro­cess. It also ad­dresses some of the VCC ques­tions that have been fre­quently asked of us by both man­agers and in­vestors alike.
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
Law­yers on Whis­tleblower Pro­tec­tion and In­tern­al In­vest­ig­a­tions
In Oc­to­ber 2019, when the European Uni­on ap­proved the Whis­tleblower Pro­tec­tion Dir­ect­ive, many EU jur­is­dic­tions re-ex­amined their in­tern­al in­vest­ig­a­tions sys­tems. At the same time, an open dis­cus­sion...
Guide on in­ter­na­tion­al data trans­fers – Draw­ing on the Schrems II Case
On 16 Ju­ly 2020, al­most five years after the Safe Har­bour Agree­ment between the European Uni­on and United States was ruled in­val­id, the Court of Justice of the European Uni­on de­livered a judg­ment on...
AI in Life Sci­ences
Ar­ti­fi­cial in­tel­li­gence is not new: the term it­self was coined over 60 years ago. However, the con­ver­gence of data volume, pro­cessing power and tech­nic­al cap­ab­il­ity has con­vinced many that the AI era...
CMS Guide to Real Es­tate Trans­ac­tion Costs and Taxes in Europe
Com­par­ing real es­tate in­vest­ment val­ues across Europe provides only part of the pic­ture. For a true com­par­is­on, the in­vestor will also take ac­count of trans­ac­tion costs and taxes, which can dif­fer widely...
Sus­tain­able Fin­ance or Re­spons­ible In­vest­ment – a guide for as­set man­agers
Re­spons­ible In­vest­ment has, in a few short years, moved from be­ing an out­lier in the as­set man­age­ment world to an is­sue of glob­al im­port­ance which is front and centre of polit­ic­al, leg­al and mar­ket...
En­ergy Trans­ition: Evol­u­tion or Re­volu­tion?
The en­ergy trans­ition is upon us – Greta Thun­berg and Ex­tinc­tion Re­bel­lion con­tin­ue to gen­er­ate more head­lines than Green­peace and, in Europe at least, there is sig­ni­fic­ant so­ci­et­al pres­sure to move...
In­ter­na­tion­al Dis­putes Di­gest - Winter Edi­tion 2019
Back to main page Wel­come to the winter edi­tion of our In­ter­na­tion­al Dis­putes Di­gest, a bi-an­nu­al pub­lic­a­tion fea­tur­ing ana­lys­is and com­ment­ary on the key trends cur­rently shap­ing the glob­al dis­pute res­ol­u­tion...
Guide to Con­tract Al­li­an­cing in Con­struc­tion
Over the last dec­ades, con­struc­tion pro­jects have con­tinu­ally be­come much more dy­nam­ic in nature, largely due to the in­creas­ing com­plex­ity and un­cer­tainty of these pro­jects,  along with tight budgets...
“Po­land: Coun­try Guide” in the new­est edi­tion of Bloomberg Glob­al Tax Guide...
Tax ex­perts from CMS’s Warsaw tax prac­tice have au­thored the “Po­land: Coun­try Guide” for one of the top glob­al re­search and in­sight pro­viders – Bloomberg’s Glob­al Tax Guide. In the pub­lic­a­tion...