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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.


Expertise
January 2021
CMS On your radar | Is­sue 14
Wel­come to the latest edi­tion of "On your radar", which is a story of two halves…   First, we take the op­por­tun­ity to look back at de­vel­op­ments dur­ing 2020, in many cases high­light­ing those that...
19 October 2020
Tax Con­nect Flash
To fight against tax fraud and tax avoid­ance, the States have sig­ni­fic­antly de­veloped the use of ex­changes of in­form­a­tion. In­deed, in the course of tax audit pro­ced­ures, it is now very ha­bitu­al that a...
October 2020
Tax Con­nect Flash
By can­cel­ling on 15 Ju­ly 2020, the de­cision ad­op­ted by the European Com­mis­sion on 30 Au­gust 2016, which had found that Ire­land's tax treat­ment of Apple con­sti­tuted State aid, the European Gen­er­al Court...
22 September 2020
Tax Con­nect Flash
On 15 Ju­ly 2020, the European Com­mis­sion ad­op­ted a new tax pack­age to sup­port eco­nom­ic re­cov­ery and long-term growth with­in the European Uni­on (“EU”). Fur­ther­ing EU tax policy, the pack­age builds...
10 September 2020
Tax Con­nect Flash
Art­icle 123 Bis of the French Tax Code (CGI) Fur­ther to a case law of June 24, 2020, No. 19PA00458, from the Par­is Ad­min­is­trat­ive Court of Ap­peal, Art­icle 123 Bis of the French Tax Code which is an anti-tax...
07 September 2020
Con­sumer Products News­let­ter
Be­low you will find the top­ics of the news­let­ter:EUROPEAN UNI­ON ART­ICLESEU Com­mis­sion Shows Re­tail Al­li­ances The Yel­low CardEU's New Farm To Fork Strategy: New La­beling Re­quire­ments And A "Meat Tax" -...
22 July 2020
Tax Con­nect Flash
COURT CASE 28 MAY 2020 (COURT OF AP­PEAL OF MONACO) Panama pa­pers and Monaco Sov­er­eign Or­din­ance of 23 March 2010 on In­ter­na­tion­al Tax Co­oper­a­tion Case law on ex­change of tax in­form­a­tion gives the basis...
July 2020
CMS On your radar | Is­sue 13
In this edi­tion of On Your Radar we look at in­ter­na­tion­al re­sponses to lift­ing lock­down and re­turn­ing to the work­place. Pan­dem­ics press fast for­ward on change, and we wanted to un­der­stand the glob­al re­sponse...
26 June 2020
Tax Con­nect Flash
Fur­ther to the pro­pos­al is­sued by the Com­mis­sion a few weeks ago, and fol­low­ing the ap­prov­al by the EU Par­lia­ment on 19 June, the Coun­cil of the EU has ad­op­ted on 24 June 2020 the re­vi­sion of the dir­ect­ive...
15 June 2020
The new nor­mal: Re­turn­ing from lock­down and com­ing back to the work­place
The ef­fects of COV­ID-19 on the glob­al busi­ness en­vir­on­ment are ser­i­ous and far-reach­ing. So­cial dis­tan­cing, lim­its to in­ter­na­tion­al travel and dis­rup­tions to glob­al sup­ply chains are real­it­ies that busi­nesses...
12 May 2020
Tax Con­nect Flash
The European Com­mis­sion pub­lished on 8 May 2020 a pro­pos­al for a dir­ect­ive aim­ing at de­fer­ring for three months the dis­clos­ure of in­form­a­tion re­lated to cer­tain cross-bor­der ar­range­ments be­cause of the...
7 April 2020
Tax Con­nect Flash
23 March 2020 Emer­gency Act No. 2020-290 de­clared COV­ID-19 state of health emer­gency ap­plic­able over the next 2 months fol­low­ing en­force­ment (i.e. 24 March), sub­ject to ex­ten­sion or early ter­min­a­tion...