The New World of Global Tax Planning: a Checklist for Success
As all multinationals (MNEs) are discovering, domestic implementation of the recommendations set out in the base erosion and profit shifting (BEPS) final reports from 2015 has the potential to significantly impact their effective tax rate planning.
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Using Licenses and Settlement Agreements to Determine Patent Damages in the United States
Under US patent law, if there is a finding of infringement of a valid patent, the patent owner is entitled to damages adequate to compensate for the infringement and no less than a reasonable royalty for the use made of the invention by the infringer.
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Full-Function Joint Ventures in the European Union
Jacques Buhart
At the inception of a joint venture (JV) in the European Union, parent companies must determine whether or not the newly created structure is full-function. The answer to this question, which depends on the JV’s degree of autonomy, will determine the relevant legal framework.
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Brexit: Competition Law Implications for Japanese Companies
Until the United Kingdom leaves the European Union, or the terms of an exit agreement with the European Union are set, Japanese companies with interests in the United Kingdom or the European Union should conduct their business as usual, unless they intend to file an antitrust damages claim in the United Kingdom.
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