This article first appeared in the May 2021 issue of PLC Magazine.
This article examines the key aspects of joint ventures in the technology sector and the particular issues and challenges that these joint ventures raise.
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On March 11, 2025, the VAT in the Digital Age (VIDA) package was finally adopted by the EU Council. The legislation was officially published in the EU Official Journal on March 25, 2025.
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On 16 January 2025, the USTR published a notice of determination that China’s targeting of the maritime, logistics and shipbuilding sectors for dominance is actionable under Section 301 of the US Trade Act of 1974. Section 301 grants the USTR the authority to investigate and remediate, including through the imposition of tariffs or other import restrictions, foreign trade practices that it determines (1) are unreasonable or discriminatory, and (2) burdens or restricts US commerce.
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The OECD Pillar Two rules (also known as the Global Minimum Tax), where implemented by a national jurisdiction, require multinational enterprises (MNEs) with a consolidated group turnover of more than €750 million to calculate the effective tax rate in each jurisdiction in which it operates.
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