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European Union › Organization for Economic Co-operation and Development

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
BakerHostetler

Analysis of International Tax Changes Under the 2025 Tax Legislation

BakerHostetler on

The Legislation combines spending and policy priorities from 11 congressional committees and will reshape federal policy across nearly every sector of the U.S. economy. There is a possibility for one or more additional...more

Beveridge & Diamond PC

Basel Convention Parties Begin Work on the Control of Waste Textiles

Beveridge & Diamond PC on

Parties to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (Basel Convention) have agreed to take up work on how transboundary movements of waste textiles and their...more

Goodwin

Pillar II in Luxembourg: What Investment Funds Need to Know

Goodwin on

The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more

A&O Shearman

FSB forum on cross-border payments data

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The Financial Stability Board (FSB) has announced the establishment of a forum on cross-border payments data, a key outcome from the FSB's recommendations for data frameworks related to cross-border payments published in...more

Benesch

European Union Artificial Intelligence Act: An Overview - January 2025 Update

Benesch on

World’s first comprehensive regulation: The European Union Artificial Intelligence Act (“EU AI Act”) entered into force on August 1, 2024....more

A&O Shearman

What Does 2025 Hold for the Global Minimum Tax (Pillar Two)?

A&O Shearman on

Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against the odds. However, despite various obstacles and setbacks, we closed out 2024 with...more

McDermott Will & Emery

Navigating the UTPR and ISDS: Implications in the EU

McDermott Will & Emery on

The global tax landscape is experiencing a profound transformation as the OECD/G20’s Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR) has emerged as a pivotal mechanism designed to ensure that...more

Bergeson & Campbell, P.C.

ECHA Publishes Second Interim Evaluation of EUON

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The European Union (EU) Observatory for Nanomaterials (EUON) announced on December 4, 2024, the availability of the European Chemical Agency’s (ECHA) Second interim evaluation of the European Union Observatory for...more

Walkers

ESMA publishes new QAs on its Fund Naming Guidelines

Walkers on

On 13 December 2024, ESMA published three new questions and answers ("Q&As") which provide welcome clarification on the application of some key elements of its Guidelines on funds' names using ESG or sustainability-related...more

Akin Gump Strauss Hauer & Feld LLP

EU Forced Labour Regulation Is Now Adopted: What Does It Mean?

Akin Gump Strauss Hauer & Feld LLP on

On 12 December 2024, the Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market and amending Directive (EU) 2019/1937 (the Regulation) was published in the European Union (EU) Official...more

Akin Gump Strauss Hauer & Feld LLP

Calling-in from COP29: What You Missed and What Comes Next

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World leaders, scientists, government decision-makers, private sector actors, climate actionists and other stakeholders have convened at 29th Conference of the Parties (COP29) to the United Nations Framework Convention on...more

WilmerHale

The UK-EU Competition Cooperation Agreement: Closer Apart?

WilmerHale on

At the end of 2020, the United Kingdom (UK) and the European Union (EU) signed the EU-UK Trade and Cooperation Agreement (TCA), which both parties then ratified in 2021. As to antitrust cooperation, the agreement emphasized...more

Hogan Lovells

The month in 5 bytes - November 2024

Hogan Lovells on

This month's 5 most relevant publications in the space of digital transformation, ethics and law: The US National Security Memorandum on AI, G7 Toolkit for AI in the Public Sector & The Compendium of Digital Government...more

Morgan Lewis - Tech & Sourcing

Digital Trade Winds What to Expect from WTO's Joint Initiative on Ecommerce

Morgan Lewis - Tech & Sourcing on

According to OECD data, by 2020 digital trade represented 25% of global trade, amounting to just under $5 trillion. Digitalization of economy is on the agenda for many national governments as they come to appreciate the...more

Akin Gump Strauss Hauer & Feld LLP

The EU Corporate Sustainability Due Diligence Directive

Akin Gump Strauss Hauer & Feld LLP on

The EU Corporate Sustainability Due Diligence Directive (CSDDD), which came into force on 25 July 2024, represents a significant step by the European Union (EU) to integrate sustainable practices into the core operational...more

Hogan Lovells

The month in 5 bytes

Hogan Lovells on

This month's 5 need-to-knows in the space of digital transformation, ethics and law: Pact for the Future signed at the United Nations, World Economic Forum white paper on the global governance of generative AI, OECD’s report...more

Proskauer - Regulatory & Compliance

European Commission issues FAQs on the Corporate Sustainability Due Diligence Directive

Proskauer - Regulatory & Compliance on

Background of the Corporate Sustainability Due Diligence Directive The Corporate Sustainability Due Diligence Directive (CSDDD) was entered force on 25 July 2024. The purpose of this Directive is to promote sustainable and...more

Skadden, Arps, Slate, Meagher & Flom LLP

Your Homework Will Be Graded: The ECJ’s Apple Decision and Its Implications for International Tax

Skadden, Arps, Slate, Meagher & Flom LLP on

On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and ruled that two Irish subsidiaries of Apple Inc. received unlawful state aid from Ireland in the form of a...more

Conyers

Ten Things You Need To Know About… BVI Economic Substance

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The British Virgin Islands (the BVI), along with most other major offshore jurisdictions, has introduced “economic substance” requirements for entities carrying on certain specified activities. This economic substance regime...more

Morrison & Foerster LLP

Top 10 International Anti-Corruption Developments for June 2024

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Designed for busy in-house counsel, compliance professionals, and anti-corruption lawyers, this newsletter summarizes some of the most important international anti-corruption law and enforcement developments from the past...more

Goodwin

Proposed Amendments to Pillar Two Law in Luxembourg

Goodwin on

On 12 June 2024, Luxembourg published a bill of law amending the law of 22 December 2023 (the Pillar Two Law[1]) implementing EU directive no. 2022/2523, largely known as the “EU Minimum Tax Directive” or “Pillar Two...more

White & Case LLP

AI Watch: Global regulatory tracker - OECD

White & Case LLP on

The OECD's AI recommendations encourage Member States to uphold principles of trustworthy AI. Laws/Regulations directly regulating AI (the “AI Regulations”) The OECD's Recommendation of the Council on Artificial...more

NAVEX

A Look at the Whistleblowers Who Made Lasting Impacts

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As seen in the previous article, whistleblowing cases regularly make the news headlines. And while some of the names of the reporters or the cases are well known, it’s worthwhile to take a closer look at the people behind the...more

Conyers

Economic Substance Regime Overview

Conyers on

The International Tax Co-operation (Economic Substance) Act (2024 Revision) (the “ES Act”) was brought into force to demonstrate the commitment of the Cayman Islands as a member of the Organization for Economic Co-operation...more

Cooley LLP

Key Considerations for Multinational Enterprises

Cooley LLP on

The latest updates to the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises on Responsible Business Conduct in June 2023 thrust supply chain diligence into the spotlight....more

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