The Luxembourg Stock Exchange (LuxSE) has published on 19 August 2021, its first guidelines for the listing of SPACs on each of its markets. The guidelines aim at striking the right balance between the needs of sponsors (and other financial intermediaries) and investor protection. Rounding off a year that saw the rapid growth of acquisition activity by SPACs, the LuxSE issued on 19 August 2021, its first guidelines for the listing of SPACs on both its regulated market (Bourse de...

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IFRS 16 Leases requires that the right of use asset (ROU) and the lease liability should initially be measured at the present value of the minimum lease payments (MLPs). IFRIC were asked to consider how irrecoverable Value Added Tax (VAT) charged on lease payments should be accounted for, given IFRS 16 is silent on the matter. Should the irrecoverable VAT be included in or excluded from the valuation of the ROU and the present value of the MLPs? In the...

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Organizations that harness the wave of post-pandemic data will emerge stronger, according to the 2021 FTI Consulting Resilience Barometer. The impact of the pandemic on world commerce and society has yet to play through. However, it is clear that the pandemic has transformed how we work, learn, consume and communicate. As companies continue to adapt to the new reality, organizational transformation and digital adoption are rapidly accelerating. 'In Brief: The 2021 FTI Consulting Barometer provides insightful thinking into the challenges facing business...

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More News from Littler Mendelson on EACC's sister chapters in Florida and Texas: Florida Ban on Requiring Vaccine Passports Banned (For Now) Florida employers can require employees to obtain COVID-19 vaccinations, submit records of such vaccination, and implement other safety measures for their workplaces notwithstanding national publicity suggesting that recent Florida rules, orders, and laws prohibit or discourage these public health measures. As the pandemic worsens it is important for employers to understand both the specific terms and the limits of...

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“The Great Resignation” is upon us. For months, pundits have predicted that millions would leave their jobs as the pandemic subsides, and those predictions have proven prescient. According to The Wall Street Journal, the percentage of people leaving their jobs is higher now than it has been in a generation, and Microsoft’s Work Trend Index reports that more than 40% of the workforce intends to leave their employer this year. Some of these employees will be subject to noncompete/nonsolicitation agreements and may...

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The other day I was talking with a friend of mine in Germany who was raving about the benefits associated with the Hydrus Microstent (Ivantis) for glaucoma patients. This is a device that when combined with cataract surgery can help lower the eye pressure of a patient suffering from glaucoma. She focused on the features and benefits for both the patient and the physician. In the United States, a widely used alternative to the Hydrus Stent is the iStent...

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Imagine cutting your cost per trip in half, while increasing adoption of public transit by more than 20%. The City of Gainesville, Georgia, has a population of less than 50,000 residents and did just that. Hall County, Ga., like many rural areas in the US, has faced a number of difficulties expanding access to public transit. These challenges have been particularly salient in two areas: The expanded urban zone, and a large rural region surrounding it. Because of the scattershot geography...

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