Allen & Overy LLP

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International Tax Alert: OECD Releases BEPS Papers

Yesterday saw the release of the first set of deliverables under the OECD’s project on base erosion and profit shifting (BEPS). These constitute the “building blocks” for an internationally agreed and co-ordinated response to…more
| Commercial Law & Contracts, Finance & Banking, International Law & Trade, Taxation

Dutch Tax Plan 2015 and other changes in Dutch tax law

Today, the Dutch Ministry of Finance published its Tax Plan 2015 (hereinafter: Tax Plan). The Tax Plan primarily has an impact on citizens of the Netherlands, especially employees. The impact for the business community itself,…more
| Commercial Law & Contracts, Labor & Employment Law, Finance & Banking, International Law & Trade, Taxation

New Amendment To The France-Luxembourg Tax Treaty: Capital Gains On Sale Of Real Estate Entities Will Be Taxable In The State Where The Real Estate Assets Are Located

Based on the press release issued by the Luxembourg Ministry of Finance (MoF), the amendment allocates the right to tax capital gains realised upon the sale of stock, shares or other rights in companies, trusts or any other…more
| Business Organizations, International Law & Trade, Securities Law, Taxation, Real Estate - Commercial

The International Comparative Legal Guide to: Corporate Immigration 2014

What are the main sources of immigration law in Germany? -The main source is the German Immigration Act (Zuwanderungsgesetz), which is composed of the German Residence Act (Aufenthaltsgesetz) for non-EU citizens and the…more
| Labor & Employment Law, Immigration Law, International Law & Trade

Inbound Acquisitions At A Glance - Update 2014

We are delighted to provide you the third edition of our “Inbound acquisitions at a glance” brochure. In today’s increasingly complex business environment, awareness of the tax environment in relevant jurisdictions is…more
| Mergers & Acquisitions, International Law & Trade, Taxation

Talking About A Revolution

Clients are making it clear that they want nothing short of a revolution in the way legal services are delivered to them. It’s the biggest change the profession has faced in nearly 200 years and it’s one that A&O is determined…more
| Law Practice Products & Services

Africa - Playing With A Home Advantage

In the difficult years since the global financial crisis, attitudes to investing in Africa have evolved significantly, particularly in key sectors such as energy and infrastructure. While political and regulatory risks remain…more
| Energy & Utilities, Finance & Banking, International Law & Trade, Securities Law

The Value Of Going Round In Circles

However the waste sector is now at a watershed. There are mixed messages from government – on the one hand the government owned Green Investment Bank has pointed to a potential £5bn gap in waste treatment capacity in the UK by…more
| Energy & Utilities, Environmental Law

Our Hope Rests With The Rule Of Law

Six decades of military dictatorship have left the rule of law diminished and badly undermined. It is not that the legal system has disappeared altogether. It’s there but it needs to be brought back to full life if the country…more
| Communications & Media Law, Law Practice Products & Services, International Law & Trade

Banking Reform – We Need A Long-Term Vision

Six years after the height of the financial crisis, managing regulatory risk remains the main pre-occupation of banks – and it’s set to stay that way for some time. There has been an avalanche of new regulation already…more
| Finance & Banking

The Long Haul To Sustainability

Those markets include China, where Airbus has an A320 final assembly line at Tianjin, countries across South-East Asia, Japan and Australia. For Airbus, forming close collaboration with players in the Asia Pacific region is an…more
| Environmental Law, Transportation

Defining Innovation In A Changing Healthcare Landscape

The business model that has served the pharma industry so well for 20 years has become expensive and slow. But digital technology and Big Data, says Filip van Elsen, might help the industry reboot its relationship with patients…more
| Mergers & Acquisitions, Privacy, Health, Science, Computers, & Technology

Recent Changes Regarding Occupational Pensions

Focus on self-employed company leaders - A recent act has made various changes to the legal framework of occupational pensions for employees and self-employed company leaders. The key changes were outlined in our eAlert…more
| Business Organizations

European Regulation On The Freezing Of Bank Accounts

A new regulation establishing a European Account Preservation Order (EAPO) came into force on 17 July 2014 and will be applied by participating Member State courts from 18 January 2017. This instrument represents a new (and…more
| Civil Procedure, Finance & Banking

Draft Of A New Regime For The Rescuing Of Banks In Germany

The German bank restructuring and resolution regime is approaching its “home stretch”. As early as 2008, as a response to the financial crisis, the German legislator started amending bank regulatory provisions to foster the…more
| Finance & Banking
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