Slovenia: Right to be heard in dawn raid

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In Romania, authorities are yet to create the legal framework that would regulate the taxation of activities related to cryptocurrency. This legislative gap leaves plenty of room for tax avoidance, as even the most well-intentioned taxpayers lack the tools to understand what taxes they need to pay in relation to their cryptocurrency trading. What are […]

The Interest Limitation Rule under the Anti-Tax Avoidance Directive

In 2016, the European Union adopted the Anti-Tax Avoidance Directive (“ATAD”) to combat “aggressive tax planning” as part of the Anti-Tax Avoidance Package. Article 4 of the ATAD includes an Interest Limitation Rule (“ILR”) based on the recommendations set forth in Action 4 of the OECD’s Base Erosion and Profit Shifting (“BEPS”) project. Article 4 […]

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The biggest reform of the EU VAT rules in a quarter century is on its way. The current VAT system, which is outdated, will be reviewed, impacting businesses performing intra-Union cross-border trade. The EU’s VAT system needs reform. Every year, EU countries lose up to EUR 50 billion due to cross-border VAT fraud, significantly damaging […]

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The amending of debt terms is driven by local rules and regional distinctions. Although many CEE/SEE jurisdictions permit amendments to debt terms only after the initiation of court insolvency proceedings (save for consent of all creditors), a number of jurisdictions have implemented tools that allow for amendments also before insolvency proceedings have commenced and without […]

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The life cycle of a startup is defined by its milestones. It is a fast-forward lifestyle aimed at achieving success. It is also a journey through legal challenges and legal decisions that need to be taken. Here is a quick overview of this life cycle. Click to enlarge graphic 1. IDEA / PROOF OF CONCEPT […]

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New Canadian temporary immigration options under the CPTPP

The purpose of the CPTPP is to facilitate market access, investment opportunities and trade amongst the parties. Of interest from an immigration standpoint, the CPTPP contains new temporary immigration options for citizens of member countries. From a Canadian perspective, the immigration provisions are aimed at increasing opportunities to support economic growth for Canadians and Canadian […]

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This article was originally published in Best Lawyers and has been republished with permission. Jaimie Lickers and Maxime Faille, attorneys specializing in Aboriginal Law at Gowling WLG in Canada, discuss the changing national attitude to Indigenous people’s history across the country and their firm’s significant cases in 2017 and 2018.

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