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U.S. tax alert: Inflation Reduction Act, CHIPS Act & Private Capital

On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and ...


Second Annual Report on FDI Screening highlights importance of FDI in M&A transactions

In its Second Annual Report on the screening of foreign direct investment (FDI) into the Union, the EU Commission takes stock of the FDI screening rules at both EU and Member State level....


Zaostrzenie odpowiedzialności podmiotów zbiorowych – nowe plany rządu

W ostatnim czasie rząd zaprezentował założenia nowelizacji ustawy o odpowiedzialności podmiotów zbiorowych za czyny zabronione pod groźbą kary. Jest to akt nakładający...


Tightening the liability of collective entities - new government plans

The government recently presented the assumptions of the amendment to the Act on the Liability of Collective Entities for Criminal Offences. This is an act that imposes liability on...


Joint SEC-CFTC proposal would overhaul Form PF reporting

The U.S. Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) proposed joint amendments to Form PF, a confidential reporting form required of certain ...


ATAD 3 or the importance of adequate substance

At its dawn, the ATAD 3 Proposal and its adverse tax consequences were considered by some as the demise of international investment and holding structures. Others pointed out the...


The United States and Israel outline strategic alliance in science and emerging technology

Following President Biden’s visit to Israel, the United States and Israel announced a new strategic technology alliance in pandemic preparedness, including disease surveillance, early ...


Government declines to appeal ruling in PBM accumulator programs MDRP final rule litigation

On Tuesday, May 17, 2022, the U.S. District Court for the District of Columbia issued a decision granting the Pharmaceutical Research and Manufacturers of America’s (PhRMA)’s...


UK government announces its proposals for regulating AI

On 18 July 2022, the UK government published its cross-sector proposal for regulating artificial intelligence. The proposal outlines what is referred to as a ‘pro-innovation’...

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