Related briefings

ESG tax has an ethical dimension

ESG on taxation – The role of legislators and tax authorities

The way tax matters are collectively perceived is rapidly changing. The Principles for Responsible Investment (PRI) are a game changer for tax transparency, as they give the floor to companies and their stakeholders to establish what is (or should be) the level playing field for taxation. By linking fair taxation with reputational risks, Environmental, Social, and Corporate Governance (ESG) trend brings the discussion from tax legality to tax morality.

Accession of Angola to the Washington Convention (ICSID Convention)

The National Assembly of Angola approved Resolution No. 63/21, of September 1st, which approves Angola’s accession to the Convention for the Settlement of Disputes arising from Foreign Investment Contracts between States and nationals of others concluded in 1966, also known as the ‘Washington Convention’ or as the ‘ICSID Convention’.

Latest Briefings

Portugal: Rent updating coefficient to apply in 2022

Under article 24 of Law 6/2006 of 27 February, which approved the New Urban Renting Rules, and article 11(5) of Decree-Law 294/2009 of 13 October, which approved the New Rural Renting Rules, the National Statistics Institute is responsible for calculating the annual rent update coefficient applicable to urban and rural leases. This coefficient must then be published in a notice appearing in the official gazette, Diário da República, no later than 30 October of each year.

How will costs be treated in a no-fault divorce?

At the end of this month, court fees are increasing. The change is the result of a consultation led by the Ministry of Justice earlier in the year which considered whether court fees should be increased by inflation.

Limited network exemption under PSD2 – EBA consults on Draft Guidelines

In summer 2021 the European Banking Authority published Draft Guidelines on the limited network exemption under the Payment Service Directive 2 for consultation. The Draft Guidelines are meant to foster supervisory convergence amongst the EU’s national competent regulators.

Energy Innovators Roundtable series: Reshaping regulation to recognize the imperative for technological change

Whether they like it or not, energy regulators are the new gatekeepers of the technology shift that is needed to meet Canada’s carbon reduction goals. This will require significant and near-term changes to the construct under which Canada’s utilities have traditionally been regulated. Traditional regulation doesn’t incent utilities to retire technology simply because something better has come along. Should regulation transition from “used and useful” to “better”? Join Gowling WLG for the first 2021 roundtable in the Energy Innovators Roundtable series.


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