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While much of the focus has remained on the efforts of the Organisation for Economic Cooperation and Development (OECD) with respect to digital taxation, the United Nations (UN) has finalized revisions to the UN Model Double Taxation Convention (UN Tax Treaty) that would specifically address the

This Alert gives a high level overview of the new trading relationship between the European Union (‘EU’) and the United Kingdom (‘UK’) for goods and service supply.

On April 27, the Internal Revenue Service (“IRS”) issued informal guidance on partial plan terminations as part of the COVID-related tax relief provided under The Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the “Relief Act”), part of the Consolidated Appropriations Act of 2021.

On 21 April 2021, the European Commission published its proposal for the Artificial Intelligence Regulation (the Draft AI Regulation). Please see full Publication below for more information....
By: Allen & Overy LLP

Are courts making it impossible to guarantee trade secrets will not be disclosed upon filing of litigation? In a recent case, Binh Hoa Le v. Exeter Fin. Corp., the U.S.

Please note: while we address some country-specific updates related to the COVID-19 outbreak, the below contains information regarding global restrictions and closures as they stand today.

On April 29, 2021, the European Union (EU) Observatory for Nanomaterials (EUON) published a Nanopinion entitled “Biotransformation of nanomaterials while transferring in the food chain” by Dr. Fazel A. Monikh.

The Second Circuit Court of Appeals recently affirmed a decision confirming a decision by the International Chamber of Commerce (ICC) that applied the law of the United Arab Emirates (UAE)....
By: Carlton Fields

With 2020 in the rear view mirror and 2021 well underway, the COVID-19 pandemic continues to generate urgency for elder law planning for those most at risk.

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