International Law Office

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Dave Sherwin

Economic substance requirements: overview

Corporate Tax - Cayman Islands
Ogier

The International Tax Cooperation (Economic Substance) Act reflected the Cayman Islands' commitment to its obligations as a member of the Organisation for Economic Cooperation and Development's global Base Erosion and Profit Shifting Inclusive Framework and corresponding EU requirements for no or nominal tax jurisdictions.

Tom Nener

Online infringement: when is a platform 'targeted' at a territory?

Intellectual Property - United Kingdom
Pinsent Masons

Unsurprisingly, the combination of the COVID-19 pandemic and global lockdowns has resulted in increased consumer shopping online.

Dave Sherwin

Economic substance requirements: overview

Private Client & Offshore Services - Cayman Islands
Ogier

The International Tax Cooperation (Economic Substance) Act reflected the Cayman Islands' commitment to its obligations as a member of the Organisation for Economic Cooperation and Development's global Base Erosion and Profit Shifting Inclusive Framework and corresponding EU requirements for no or nominal tax jurisdictions.

International Law Office

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Corporate Finance/M&A - International
International Law Office

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Chiagozie Hilary-Nwokonko

Can majority foreign-owned companies purchase a majority stake in a Nigerian oil and gas E&P company?

Energy & Natural Resources - Nigeria
Streamsowers & Köhn

In some circumstances, the indigenous preference provisions in the Oil and Gas Industry Content Development Act 2010 may disadvantage the Nigerian economy as a whole and its oil and gas sector in particular.

Foo Joon Liang

Section 30 of CIPAA – road less travelled has now widened

Litigation - Malaysia
Gan Partnership

While most companies which have obtained an adjudication decision in their favour choose to apply for said decision to be enforced via Section 28 of the Construction Industry Payment and Adjudication Act (CIPAA), the less-travelled road of demanding payment for an adjudication decision via Section 30 of the CIPAA is proving to be another effective recourse for payment – as evidenced by a recent high court decision..

OnDemand

1

Corporate and commercial: trends and issues

Corporate & Commercial / Cyprus, India, Italy

2

Open banking – revolution or risk?

Banking & Financial Services / Nigeria

3

Aviation industry trends

Aviation / Argentina, Bahamas, Brazil, France, Germany, Israel, Peru