Our comprehensive online guide, compiled and coordinated by Olivier Teixeira, provides detailed insights into how these changes are being implemented under Pillar Two across various jurisdictions, offering...

Welcome to the December 2023 edition of "Global Reach, Local Insight: European Investment Tax Guide for Emerging Markets". This comprehensive guide is an essential resource for European investors and financial professionals seeking to navigate the complex tax landscapes of key emerging markets. In this edition, we focus on six dynamic economies: Brazil, Chile; China, Colombia, Peru and the United Arab Emirates (UAE). As European investment continues to expand globally, understanding the unique tax environments of these emerging markets is critical to strategic planning and successful operations. Each of these jurisdictions offers unique opportunities and challenges, shaped by their individual economic, political and cultural landscapes. Our guide is designed to give you an overview of each of these jurisdictions, providing up-to-date information on tax regulations, compliance requirements and strategic approaches to tax planning. Whether you are an experienced investor in these markets or exploring new opportunities the guide will serve as your navigator through the complexities of cross-border taxation in these emerging markets. We are confident that the guide will be an invaluable tool in your investment journey, helping you to make informed decisions and capitalise on the diverse opportunities these markets offer. Should you have any questions or require further clarification, we encourage you to contact our local contacts listed in each section of the guide. They are well placed to provide you with specific advice and support tailored to your individual investment needs.

The ongoing invasion of Ukraine by Russia has brought to the forefront the critical role that various charity organisations play in Europe in providing essential support and relief to those in need. As...

The Supreme Court with the decision No. 21261 of 19 July 2023 has acknowledged the illegitimacy of the Italian tax regime applicable to capital gains deriving from the transfer for consideration of a...

1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost Time-based cost plus out-of-pocket expenses (e.g. for administrative fees, copies). VAT 22% 1.2 Utility search (each...

Over the past two years, enterprises, governments and citizens have grappled with unparalleled technological evolution and new business models, as well as significant tax reforms, regulatory changes...

CMS is pleased to announce new heads for four of its international expertise groups. All CMS lawyers work in cross-border groups across more than 40 countries worldwide that are structured according to...

CMS, tra i primi dieci Studi legali a livello internazionale, ha assistito la società americana Industrial Flow Solutions ed il fondo di investimento May River Capital  nell’ac­qui­si­zio­ne del 100%...