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Foreign Investment Organization for Economic Co-operation and Development

Jones Day

Dispute Resolution Under OECD’s “Pillar Two” 15% Global Minimum Tax Remains Unclear

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In October 2020, the Organization for Economic Co-operation and Development (“OECD”) Secretariat released a report addressing its “Pillar Two” blueprint for an overhaul of the international tax system. Pillar Two provides for...more

Jones Day

Substantial Strengthening of Australia's Foreign Bribery Laws: Are Your Procedures up to Scratch?

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The Situation: The Australian Federal Parliament has passed the Crimes Legislation Amendment (Combatting Foreign Bribery) Act 2024 ("Act"), some six years after a bill to create a 'failure to prevent' foreign bribery offence...more

Morrison & Foerster LLP

The European Economic Security Package

Building on the European Security Strategy of June 2023, the European Commission on January 24, 2024, adopted a package of five initiatives aiming to enhance the EU’s economic security. The package contains a far-reaching...more

White & Case LLP

The future of competition law in Australia - the Competition Taskforce takes shape

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The Competition Review announced by the Australian Government on 23 August 2023 is well underway. A Competition Taskforce has been established, with the scope of the Review broad - extending beyond the current competition...more

Skadden, Arps, Slate, Meagher & Flom LLP

Exploring Potential Investor-State Treaty Challenges to the OECD’s Pillar Two Model Tax Rules

Adoption of the OECD Pillar Two model rules implementing accords on a global minimum corporate tax rate may result in anomalous or unfair results for some multinationals. Protections available under investment treaties,...more

Paul Hastings LLP

Brazil’s Accession to the OECD – This is where the serious things begin

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In June 2022, Brazil hosted a set of meetings between Latin American and OECD countries, during which economic policies, education, and productivity matters were discussed....more

Dechert LLP

The Evolving Global Foreign Direct Investment and National Security Review Landscape

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The national security and foreign direct investment (“FDI”) review landscape around the world is evolving rapidly. A pre-pandemic trend of active FDI reviews in countries around the world has gained momentum and resulted in...more

Davies Ward Phillips & Vineberg LLP

Foreign Investment Review in Canada: Top Trends and Developments for 2022

The past year generated substantial interest in the operation of the Investment Canada Act (ICA), especially the national security review process, against the backdrop of changes in government policy that purport to...more

Skadden, Arps, Slate, Meagher & Flom LLP

Tax Law Struggles To Keep Pace With the Proliferation of Cryptocurrency

Takeaways - The technical architecture of various cryptocurrencies makes it difficult to bring them within existing tax rules, even those designed to deal more generally with the digital marketplace. The U.S., U.K. and...more

Lowenstein Sandler LLP

The Tightrope Of Biden’s Global Trade Policy

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How companies should navigate today’s shifting global trade landscape and remain in compliance amid increasing government scrutiny. What it means for your strategic business planning. We all know global trade policy...more

Lowenstein Sandler LLP

Trade Matters - August 2021

1. Biden Administration Trade Posture- The Biden administration is slowly and steadily reviewing the decisions of the Trump administration. So far, the administration has struck a deal with the EU to end the 17-year-old...more

World Law Group

A Conversation with Drago Kos, Chair of OECD Working Group on Bribery in International Business Transactions

World Law Group on

In a conversation with Drago Kos, Chair of the Organisation for Economic Co-operation and Development (OECD) Working Group on Bribery (WGB) in International Business Transactions, World Law Group asked him about the new...more

Freeman Law

International Tax Treaty: Australia

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Quick Summary. Located “down under” in the Southern Hemisphere and covering the Indian and Pacific Oceans, Australia consists of a mainland continent, the island of Tasmania, and several smaller islands. Australia comprises...more

White & Case LLP

Understanding Tax: EU tax challenges for cross border investing and financing

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This article is produced by our European Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the international tax environment. The last...more

White & Case LLP

Mexico 2020 Tax Reforms

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The Mexican Congress approved with some adjustments the Tax Bill presented by the President on September 8, 2019, that included a proposal of Decree through which various provisions of the Income Tax Law, the Value Added Tax...more

Bennett Jones LLP

Dawn Doesn't Break Without Women in Trade

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Business opportunities with Japan under the CPTPP for Canadian women entrepreneurs - The Japanese proverb "dawn doesn't break without a woman" refers to the Shinto sun goddess Amaterasu. Revered as “the great divinity...more

Bennett Jones LLP

Bennett Jones Speaks before Senate Committee on Tax Issues for Energy Investments

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On May 29, 2019, Darcy Moch, Greg Johnson and Jared Mackey of Bennett Jones participated on a witness panel before the Standing Senate Committee on Foreign Affairs and International Trade to discuss the application of Bill...more

Bennett Jones LLP

New Ratifications of the OECD's Multilateral Instrument Put Canadian Resource Holding Structures at Risk

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Tax-efficient holding structures commonly used by multinational enterprises and private equity firms investing in the Canadian resource sector could soon become subject to anti-treaty shopping measures contained in the...more

White & Case LLP

Africa Focus: Spring 2019 - Protecting energy sector investors in West Africa

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The Energy Protocol of the Economic Community of West African States seeks to attract power-sector investment - According to the OECD, "Investment treaties were developed to protect investors of one country when investing...more

Akin Gump Strauss Hauer & Feld LLP

U.S. Withholding Tax and Reporting Action Items for Investment Funds and Asset Managers (Fall 2018)

• Foreign Investor Forms W-8: An update of Forms W-8 on file for non-U.S. investors is generally recommended by December 31, 2018 to ensure that a date of birth (DOB) and non-U.S. taxpayer identification number (Foreign TIN)...more

Jones Day

"Absolute Liability" for a Failure to Prevent Foreign Bribery: Significant Change Ahead in Australia?

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On 6 December 2017, Australia's Federal Government tabled the Crimes Legislation Amendment (Combatting Corporate Crime) Bill 2017 ("Bill"), which contains various amendments to Australia's foreign bribery regime, including...more

Skadden, Arps, Slate, Meagher & Flom LLP

Brexit: An Opportunity to Readjust UK Tax Policy?

The U.K. government mantra has for a number of years been: "Britain is open for business." This has been reflected in a number of areas relevant to U.K. domestic and foreign tax policy, including in a gradual reduction of the...more

Dechert LLP

Recent Indian Tax Treaty Changes Affecting Nonresident Investments into India - Termination of Capital Gains Exemption under the...

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India and Mauritius entered into a Protocol amending the double-tax treaty between India and Mauritius (the “2016 Protocol”) on May 10, 2016. Under the 2016 Protocol, following a grace period and subject to a grandfather...more

WilmerHale

Panel Offers Insights on Doing Business in Colombia

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As Colombia moves toward a peace agreement with FARC rebels and works to accomplish reforms necessary for OECD accession, the nation stands poised at the threshold of significant growth and transformation. Such was the...more

McDermott Will & Emery

International News: Focus on Tax - Issue 3, 2015

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The breadth of the articles contained in our Focus on Tax this issue demonstrates the perennial importance of this topic to global businesses and international high net worth individuals. We examine topics ranging from...more

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