Corporate reorganisations: how US tax reform drives cash repatriation programmes | Eversheds Sutherland

Legal Briefing

Change is the new norm and each month, companies are contemplating how to transform their current business set-up to create efficiencies, maximise use of invested capital and simplify corporate structures. Other motives for corporate reorganisations are very often the improvement of fiscal compliance and tax efficiency. The Trump administration’s tax reforms have created a recent …

The protection of confidentiality of exhibits in French civil proceedings | LAVOIX

Legal Briefing

In France, parties have the sole power to delimit the scope of the disputes brought before the courts. In the absence of discovery proceedings, they are also tasked with providing the evidence to back up the demands brought before the courts. The judge may however take any legally admissible measure that appears necessary to the …

Recent competition law developments in Turkey: the administrative court’s stay of execution decision regarding behavioural remedies | ELIG Gürkaynak Attorneys-at-Law

Legal Briefing

The stay of execution order of the ninth administrative court of Ankara (court) regarding the Turkish competition board’s conditional approval decision dated 8 May 2018 and numbered 18-14/267-129 sheds some light and provides insights for future cases regarding the court’s approach towards behavioral remedies. The court found that the behavioral remedies accepted by the board …

Strategic considerations for foreign enterprises considering applying for leniency in India | AZB & Partners

Legal Briefing

The Indian Competition Act (CA02) was enacted in 20021. Since its inception, the Competition Commission of India (CCI) has imposed approximately £1bn in penalties on enterprises and their key individuals for their participation in cartels under s3, read with s27, of CA02. The Competition Commission of India (Lesser Penalty) Regulations were enacted in 2009. Since …

Anatomy of a workplace investigation in Ireland: how to handle some of the practical issues | Maples Group

Legal Briefing

Complex workplace investigations were the exception and not the norm until a few years ago. In the year 2000 a one-page statutory code of practice was published in Ireland to guide employers through the humdrum of workplace disciplinary and grievance investigations containing only one sentence regarding the issue of employee representation in investigations. Fast forward …