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14/04/2020
CMS Guide to Real Estate Transaction Costs and Taxes in Europe
Comparing real estate investment values across Europe provides only part of the picture. For a true comparison, the investor will also take account of transaction costs and taxes, which can differ widely...
Guide
21/11/2018
Connected Future
Tech­no­logy-driv­en transformations are not only disrupting our everyday lives but are also radically transforming the infrastructure sector. On the one hand, innovation is driving an upgrade of existing...
Guide
26/02/2018
CMS Guide to Pensions
CMS Employment Practice Area Group is pleased to present the fourth edition of the Guide to Pensions. Our aim has been to provide an overview of the key legal requirements relating to pension provision...
Guide
20/11/2017
CMS Private Placement Guide
Private placements consist of medium to long-term negotiated financings between companies and a limited number of institutional investors. They offer strong business opportunities with smaller and larger...
Guide
06/11/2017
Capital Markets Union – how will it help SME funding?
The Capital Markets Union project was announced in July 2014 by EU Commission President Juncker and it seeks to remove barriers to the free flow of capital in Europe, and increase the role that market-based...
Guide
04/10/2017
CMS European Real Estate Deal Point Study 2017
The European investment market continued to perform well after the previous re­cord-break­ing years. In 2016, total investment volume was around EUR 230bn, less than 10% below the record amount of the...
Guide
19/06/2017
Guide to the EU public procurement rules
This Guide provides an overview of the EU public procurement rules. These are the set of EU rules that require the advertising and competitive tendering of contracts for works, goods or services by public...
Guide
16/05/2017
Problems applying tax treaties in Africa
The judgement of the Bordeaux Administrative Court of Appeal on 13 December 2016 highlights the harm resulting when tax is withheld at the source in contravention of the provisions of tax treaties. And...
Guide
09/05/2017
Business Implications of Brexit
The United Kingdom has triggered Article 50 to leave the European Union, raising more and more questions about businesses and individuals both in the UK and in the EU. With the OECD’s Base Erosion and...
Guide
24/04/2017
CMS Guide to Mandatory Offers and Squeeze-outs
This Guide provides an overview of the current legal framework and practice governing public takeovers and squeeze-outs in a total of 26 jurisdictions (18 EU Member States, Albania, Bos­nia-Herzegov­ina...
Guide
06/12/2016
Business Implications of BEPS
Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the fol­low­ing state­ment: “In a context of severe fiscal consolidation and social hardship, in many countries en­sur­ing that...
Guide
16/11/2016
Private Equity Watch
European Private Equity has been on a bull run for several years and that run has now seemingly slowed. With valuations remaining high, but with businesses now facing a period of heightened uncertainty...
Guide
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