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Impact of the new Spanish CFC rules on controlled foreign holding companies
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The new Spanish Controlled Foreign Company rules might have a major impact on non-resident holding companies, and particularly those resident in a country outside the EU and the EEA due to...

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European Commission publishes proposal for the EU’s Generalised Scheme of Preferences

On 22 September 2021, the European Commission (“Commission”) published its legislative proposal (“GSP Proposal”) for the EU new Generalised Scheme of Preferences...

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Long awaited proposals to reform the EU Solvency II insurance regime are published

The recent proposal for the revision of the Solvency II regime adopted by the European Commission anticipates interesting topics that will generate much debate in the future as they will...

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Developments in Spain on promotion of authorized medicinal products pending pricing & reimbursement

The debate in Spain on the possibility of promoting medicinal products in the period between marketing authorization and pricing & reimbursement has recently taken on a special...

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The EU Carbon Border Adjustment Mechanism proposal and considerations for U.S. businesses

The EU CBAM proposal signals a transformation of the European carbon pricing regulations. U.S. businesses with significant European operations, or with operations in emissions-intensive,...

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The EU Carbon Border Adjustment Mechanism : inspiration for others or Pandora’s box?

Following the release of the European Commission’s proposal for a Carbon Border Adjustment Mechanism (“CBAM Proposal”) on 14 July 2021 as part of the “Fit for...

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Recast Dual-Use Regulation: An Overhaul of the EU export control regime fitted for the XXI century?

After journey of over four years, the EU adopted Regulation (EU) 2021/821, recasting the Dual-Use Regulation. The new rules will enter into force on 9 September 2021 and will entail...

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ESG and insurance: The new Western Silk Road
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ESG’s meteoric rise over the last decade has seen it go from an emerging set of ethical principles to a key topic most companies need to address and embed in their corporate...

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The EU and UK adopt additional comprehensive sanctions on Belarus

The European Union and the United Kingdom have each significantly expanded the scope of their sanctions against Belarus in response to the forced Ryanair aircraft landing in May. The new...

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