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Fennemore Craig


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Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to

  • New rules concerning the taxation of non-residents

    The transfer of competence for fiscal matters to the Regions has led to two measures which could have a major impact on Belgian non-residents. Firstly, the category "non-residents with accommodation" is abolished and, secondly, the so-called "localisation rules" become important. 
  • Social security regime for company representatives

    On 6 June 2014, the Belgian Official Gazette published an Act allowing the reversal of the presumption that the exercise of a mandate in a company or even an association results in an obligation to subject the individual concerned to the social security regime for independent workers. A Royal Decree specifies how.
  • The Russian Supreme Commercial ('Arbitration') Court provides explanations concerning VAT

    Authors: Andrey Nikonov, Senior Partner; Natalya Faizrakhmanova, Senior Associate; Egor Lysenko, Head of Siberian office on Krasnoyarsk; Sergey Sosnovsky, Head of St. Petersburg's practice "Tax law and tax disputes", Pepeliaev Group On 30 May 2014 the Plenum of the Russian Supreme Commercial ('Arbitration') Court adopted a Resolution concerning issues arising when VAT is being charged . With this explanation adopted, significant changes will be introduced to the practice of implementing chapter 21 "Value-added tax" of the Russian Tax Code. Please note the most important provisions of the Resolution which entail material risks or create fresh opportunities.
  • Private Equity Funds made easier in the Cayman Islands

    Private equity funds are set to benefit from updates to the Cayman Islands Exempted Limited Partnership Law.  The Cayman Islands has once again shown itself to be an innovative and responsive jurisdiction in terms of providing user-friendly and practical legislation.  The Exempted Limited Partnership Law, 2014 will come as a welcome relief to an industry post-global financial crisis otherwise suffering from a severe case of "regulatory fatigue". Read more...
  • Revisions to the Cayman Islands Exempted Limited Partnership Law

    A long-anticipated overhaul of the Cayman Islands Exempted Limited Partnership Law was enacted by the Cayman Islands Government on 2 July 2014.  Changes have been introduced to simplify, clarify and add flexibility to the establishment and ongoing operation of Cayman Islands exempted limited partnerships. Read more...
  • Revised Exempted Limited Partnership Law

    The revised law applicable to Exempted Limited Partnerships (" ELPs "), the Exempted Limited Partnership Law (2014 Revision) (the " Law "), came into force on 2 July 2014.
  • Prospective Pitfalls in the TTIP

    The United States and the European Union are readying themselves to celebrate the formation of the biggest single market to date which is expected to ease trade barriers across the Atlantic and increase the volume of bilateral trade between these two economic blocks. However not all the pundits share the euphoria expressed by the proponents of the liberal economics unhindered by any obstacles. Already there are voices that air the concern that such a free trade agreement between the United States and the European Union might turn in to a tool to establish a transatlantic managed market rather than a free trade one.
  • Study of performance bonus plans - Bonuses for white-collar workers become more common

    Study of performance bonus plans - Bonuses for white-collar workers become more common
  • EU: ECJ confirms that purely national promotion of green electricity does not necessarily violate EU

    The ECJ ruled at the start of July 2014 that individual EU Member States are allowed to establish renewable energy support schemes that provide for the awarding of tradable green certificates to producers of green electricity solely with respect to the green electricity produced on the territory of that State. The fact that the national promotion scheme could possibly impede electricity imports from other Member States is justifiable on account of climate change prevention and environmental protection. Thus, no violation of Article 34 TFEU. The ECJ ruling might present a setback for the supporters of a harmonized, EU-wide (common) system of renewables support schemes.  read more...