OECD proposes curtailing use of commissionaire and other arrangements that aim to avoid PE status

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Latest Briefings

Polish law considerations: advance amount versus earnest money

This article is to discuss legal issues that may arise under Polish civil law in connection with the conclusion of a preliminary sale agreement and payment by the purchaser prior to execution of the final sale agreement of the amount which may be classified, depending on the parties’ decision, either as an earnest money (in […]

Poland reforms law to facilitate business activity

As of 30 April 2018, a package of five legal acts adopted on 6 March 2018 aimed at facilitating business activity entered into force in Poland. The legal acts are: Entrepreneurs Law Act;  Act on Ombudsman for Small and Medium-sized Entrepreneurs; Act on the rules for participation of foreign entrepreneurs and other foreign persons in […]

HMRC loses in specie contribution claim before the FTT

By Patrick Shee Self-Invested Personal Pensions, or SIPPs, have been under HMRC’s microscope for a number of years, but in a recent decision the First Tier Tax Tribunal (FTT) ruled against HMRC, finding that Relief at Source (RAS) for non-cash or in-specie contributions should be given to individuals. In Sippchoice Limited v HMRC [2018] UKFTT 12 the […]

The Health and Safety Sentencing Guidelines and their effect on business

By Adrian Mansbridge New Definitive Sentencing Guidelines for health and safety offences came into force on 1 February 2016; since then, there has been a significant increase in fines. What is clear from our analysis is that efforts by government to deregulate and reduce the burden of health and safety compliance have, from a financial […]

Mozambique: New regulations on compulsory social security

By Sonia Reis and Neylla Gulamhussen Decree no. 51/2017 of 9 October was approved as a result of the new challenges of Compulsory Social Security and seeks to adapt it to the current social situation. To achieve this, the Decree approves the Compulsory Social Security Regulations and came into force on 8 January 2018. The new […]

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24 November 2014

Top stories: 21-27 November 2014

Last week’s top stories saw Linklaters look at its lockstep, end-of-year surveys abound and, as usual, several pieces of major litigation. The US has always been a hard nut to crack for UK firms, and last week’s story about Linklaters’ growing acceptance that it should look at its lockstep to attract talent proved the top […]

Gunther Meyer set to lead Eversheds’ intellectual property practice in Belgium

Eversheds has strengthened its international intellectual property (IP) and life sciences offering with the hire of partner Gunther Meyer, who has joined the firm to lead its IP practice in Belgium. He joins from Benelux law firm Stibbe. A specialist in IP rights including patents, trademarks, copyrights, know-how protection and pharmaceutical law, Meyer’s expertise lies in […]

Khaitan successfully represents claimant in damaged billets dispute

Khaitan & Co has successfully represented Al Jazeera Steel Products Company SAOG (the claimant), which had entered into an agreement with Shreeyam Power (an Indian entity) for the supply of 2,000 mega tonnes of prime alloy steel billets. The dispute was in relation to consignment of billets that were received in damaged condition from Shreeyam […]

Western firms seek to bulk up in Asia

The slowdown in China’s stellar growth may have had an impact on the entire Asia-Pacific region, but that hasn’t stopped international firms from looking east in their quest to find the next boom market. Norton Rose Fulbright is just one example. The firm is sending global energy head Simon Currie from London to Sydney in […]

London

Metro Bank kicks off review of lending and securities panel

Metro Bank general counsel Sally-Ann James has kicked off a review of the bank’s biennial lending and securities panel, which is set to finalise next month. This is Metro Bank’s first review of its lending and securities panel since the panel was established in December 2012. It is understood that the bank intends to select […]

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