Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue
The French Senate recently amended the bill for building confidence in the justice system, to provide for the jurisdiction of the Paris Commercial Court with respect to matters related to the duty of vigilance. The amendment...more
On 20 July 2021, the French Parliament adopted the Climate and Resilience Bill which was the occasion for some debates about potential amendments to the Duty of Vigilance Law, in particular as regards the scope and sanctions...more
On March 2, 2020, the Securities and Exchange Commission (the “SEC”) released its final rule amending the financial disclosure requirements applicable to registered debt offerings that include credit enhancements, including...more
The bill to amend the Anti-Monopoly Act (the "AMA"), that includes the enhancement of a surcharge (i.e., administrative fine), has passed on June 19, 2019.1 It will be effective no later than from December 25, 2020. The...more
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts and Jobs Act (TCJA or...more