EU

On Feb. 19, 2024, the Organization for Economic Cooperation and Development (OECD) amended its transfer pricing guidelines to include “Amount B,” a standardized approach to determine the arm’s length remuneration…

Continue Reading OECD’s Amount B: Simplified Transfer Pricing for Routine Marketing and Distribution Activities

The global minimum tax (GMT) tax took effect in more than 40 jurisdictions in 2024. This GT Alert highlights elements to consider before year-end.

Continue reading the full GT Alert.

Continue Reading Last Call for Global Minimum Tax Compliance: Considerations for Multinationals Operating in the EU

The Court of Justice of the European Union (CJEU) handed down its ruling in Kwantum v. Vitra on 24 October 2024. This ruling reflects a significant shift regarding EU protection…

Continue Reading EU Court Ruling Expands Copyright Protection for International Works of Applied Art

The EU Listing Act and UK Prospectus Reform are two different legislative reforms with a common goal: making public capital markets in the UK and EU more accessible and attractive…

Continue Reading EU Listing Act: Simplifying a Stock Exchange Listing, in Particular for SMEs and UK Prospectus Reform

In our earlier GT Alert, we highlighted that on 1 June 2023 the European Commission adopted the revised Research and Development Block Exemption Regulation (R&D BER) and Specialization Block…

Continue Reading EU’s New HBER and Horizontal Guidelines: Main Changes