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In revised "FAQs" published on 5 July 2011, HMRC confirmed its view on what will and will not constitute "earmarking" under the "disguised remuneration" (DR) legislation in the context of hedging arrangements for employee share plans...

The European Commission has been trying to create an EU patent for several decades. We reported last summer on a potential breakthrough on the thorny issue of language rules, but this ultimately failed to materialise at talks held in November 2010. The Commission's...

Organic Law 5/2010 of 22 June 2010, which amends Organic Law 10/1995 of 23 November 1995, on the Criminal Code (LO 5/2010 of 22 June, which modifies LO 10/1995 of 23 November of the Criminal Code) ("LO 5/2010") establishes for the first time in the Spanish...

This paper offers an overview of the major EU competition law developments over the past year. It was prepared for the IBC Advanced Competition Law Conference in London on 4 May 2011. The views expressed in this paper are personal and do not necessarily reflect...

The attached memorandum sets out a summary of certain legal aspects which should be taken into account when doing business in Angola. It is not intended to be exhaustive and is provided for information purposes only. The memorandum addresses the following: general...

Am 12. September 2011 hat der Internationale Schiedsgerichtshof der ICC eine neue Schiedsgerichtsordnung vorgestellt. Die wichtigsten Änderungen betreffen die Mehrparteienschiedsgerichtsbarkeit sowie Verfahrensbeschleunigung und Kostenkontrolle in Schiedsverfahren....

A U.S. bankruptcy court denied motions by several shipping companies barring them from bringing Shipping Act claims against an insolvent Danish carrier before the Federal Maritime Commission. The court concluded that the Commission did not have exclusive or primary...

The shipping industry is in the process of transformation.