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In HMRC v Murphy, the Court of Appeal ruled that sums paid under a settlement agreement in respect of legal fees and an insurance premium, which were not paid directly to the taxpayer...

On January 16, 2024, Law No. 14,813 ("Law 14,813") was published, aiming to provide legal certainty and regulatory stability to pilotage services. Law 14.813 amends Law No. 9.537/97...

Mentorship means many things to different people, but for Dominique Shelton Leipzig, the presence of legal role models at home and in the classroom made all the difference in her career.

On November 20, 2024, the US Department of the Treasury and the Internal Revenue Service ("IRS") issued final regulations (the "Final Regulations")...

On December 1st, 2015, Law No. 13.196/2015 was published in the Official Gazette, changing the merger filing fees for cases of mandatory submission in the Brazilian Administrative Council for Economic Defense, among other issues.

In the section Law and Practice of the 2019 Chambers and Partners' Global Practice Guide for Alternative Energy & Power, Mayer Brown and T&C partners Eduardo Alves Lima, Débora Yanasse

Brazil's Supreme Court (STF) has concluded the joint trial of constitutional lawsuits involving Law No. 14,701/2023, known as the Indigenous Time Limit Requirement Act...

On October 28, 2021, the Complementary Law No. 186 was published allowing the extension for up to 15 years of tax or financial-tax exemptions, incentives, and benefits related to ICMS.

In a decision with significant implications for transactions involving controlling stockholders and other conflicted fiduciaries, the Delaware Supreme Court has upheld the constitutionality of a series of amendments to Delaware General Corporation Law (DGCL) §144, enacted in 2025.

We have focused much of the content in our Licensing Link newsletter on state licensing developments in traditional credit products that have been offered for decades.

On August 22, 2017 a panel of Appellate Federal Judges of the Regional Federal Tribunal of the 4th Region (TRF4) responsible for civil lawsuits in the context of operation Car Wash ruled, that the Federal...

In an effort to balance the New York State budget, Governor Paterson is supporting a proposal to amend the state’s tax law with respect to the treatment of carried interest income of nonresident fund managers from an investment fund located in New York as income for the performance of services, rather than investment income.

Effective September 12, 2022, Taiwan will reinstate visa-exempt travel authorization for nationals of select countries, including the United States, Canada, New Zealand, Australia...

When we were kids, we learned that we should expect to spring forward and fall back. While we have neither the intention, nor the capability to fall back...

As of November 25, 2023, Australia's Department of Home Affairs is moving forward with key updates to the country's permanent residency pathway for temporary skilled workers.

In a decision issued on 2 April 2025, the French Cour de Cassation considered the validity of a jurisdiction clause under Article 25(1) of the Brussels Recast. The French court rejected an attempt to invoke...

On September 5, 2025, the Brazilian Federal Government published Decree No. 12,614/2025, regulating Law No. 14,993/2024 (the "Fuels of the Future Law") with respect...

In the context of regulating the Future Fuel Law (Law No. 14,933/2024), the Ministry of Mines and Energy (MME) launched, on November 17, 2025, Public Consultation No. 205, concerning the draft Decree that regulates...