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The practice of entering into double net or triple net lease agreements has become fairly common in the modern commercial property market in Poland. This means that a significant majority of the costs of the upkeep of the leased property are shifted to the tenant.
The Tax Administration sets its conditions.
For some time, there has been some debate regarding the exact nature of compensation paid by the employer to an employee for the transfer of intellectual property rights over works he created in the framework of the employment contract.
We are happy to announce that Claude Kremer, one of the founding partners of Arendt & Medernach, was elected to the Board of Directors of the International Investment Funds Association (IIFA) at their annual meeting in Canberra on 21 October 2014.
Collateral Assignments in Respect of Credit Agreements: Belt or Suspender for Foreign Companies in TTurkey has been one of the fastest growing economies during the course of the last decade. Its strong and resilient economy has transformed Turkey in to one of the most important economic hubs in its region. The banking sector has a crucial role to play in this story of success.
With the amendment of the Austrian investment fund regime by virtue of including alternative investment funds into its scope, the tax aspects of re-qualifications of existing (private equity) vehicles into investment funds and thus the application of the Austrian investment fund tax regime were rather unclear. With a newly-published opinion, the Austrian Ministry of Finance has now shed some light on its view on selected tax aspects of such re-qualification. read more...
The European Court of Human Rights ("ECHR") recently acknowledged a complaint by Delta Bakery (the "judgment") and confirmed that the Czech Competition Authority ( Úřad pro ochranu hospodářské soutěže , "CCA") violated Article 8 of the European Convention on Human Rights ("Convention") when entering the Delta Bakery premises without first obtaining a warrant. read more...
On 11 September 2014, the Personal Data Protection Commission (" PDPC ") issued the finalised: