On December 21 2016, AG Sharpston issued an opinion that is regarded as an important indicator with respect to trade agreements that will have to be entered into between the EU and the UK after a Brexit. The opinion related to the Free Trade Agreement between the EU and Singapore (the ‘EUSFTA’), which was initiated in September 2013. The EUSFTA is destined to be an agreement between the EU and the Republic of Singapore, without participation of the Member States....

In a previous article, we summarized the key provisions of the U.S. Department of Homeland Security (DHS) regulation, “Retention of EB-1, EB-2, and EB-3 Immigrant Workers and Program Improvements Affecting High-Skilled Nonimmigrant Workers,” which went into effect on January 17, 2017. In this article, we analyze the key provisions and the practical implications for employers and employees in further detail. 1. Retention of Priority Dates The regulation clarifies that an employee retains his or her priority date immediately upon approval of...

We focused in a recent article on key terms and concepts of which to be aware when negotiating US term sheets. Frequently, however, we’re asked for general advice on how non-US emerging companies initially can attract potential US investors. Our first five tips are below; the next five will be included in a forthcoming article. You can also check out this video for a preview of the full list. The Threshold Question Before seeking US capital, non-US founders should ask themselves why...

NEW YORK, NY, USA - World Trade Centers Association, Inc. (WTCA) is proud to announce that it has named Jennifer Guerrero as its Chief Financial Officer, and the most recent addition to its senior leadership team at Headquarters. “Bringing Jennifer onboard is a key moment for us as we continue to ramp up for what we are certain will be an important time for our Association,” said Scott Ferguson, Chief Executive Officer. “In 2017 and beyond Jennifer will help us remain...

Montenegro has concluded double taxation treaties with more than 35 countries, and this number continues to grow. The most recently signed treaty is the one concluded with Montenegro. The agreement affects persons who are residents of one or both of the contracting states and applies to the Portuguese personal income tax, corporate tax and surtax as well as to the Montenegrin personal income tax and corporate tax. The agreement stipulates that dividends paid by a resident of one contracting state to...

A new EU regulation introducing new VAT rules (the Regulation) entered into force on 1 January 2017 with respect to the place of supply of services connected with immovable properties. Pursuant to Article 47 of the VAT Directive, services connected with real estate property are located and subject to VAT where the property is located (depending on the countries concerned, the reverse charge mechanism may apply or not). Pursuant to Article 44 of the same Directive, services not connected with real...

Bank share prices rose in the second week of 2017, as the largest banks began to report Q4 2016 earnings. Investors chose to focus on the positives, pushing shares of the largest banks up 0.3% and shares of regional banks up by 0.8% for the week. Earnings reports for large banks gave a somewhat mixed picture. The main positive was that net profit was up, on the back of interest income gains and lower expenses. Loan loss provisions also declined...

Lincoln International is pleased to present the latest issue of our Environmental Services Market Update, a quarterly publication from our Business Services Group. As you will see, the Lincoln International Environmental Services Stock Index experienced a rise in Q4 2016 when compared to the prior quarter, while M&A activity in the environmental services sector increased in Q3 2016 when compared to the prior quarter. Topics covered in this issue include: LI Environmental Services Stock Index Performance and Stock Data Key...