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Member News
Member News
17
Mar
IPTI’s usual monthly newsletter – the “President’s Message” – contains, inter alia, some summarised news articles from around the world. This IPTI publication – “Property Tax in the News” – contains some of the more interesting news articles concerning property taxes in North America and Europe which is where many of our members have a particular interest. Links to these and more, similarly summarised, articles – from North America, Europe and around the globe – can be found in...
16
Mar
The U.S. Trade Representative has initiated two investigations under Section 301 of the Trade Act of 1974. Under this provision, the U.S. will investigate whether an act, policy, or practice of a foreign country either: a) violates, or is inconsistent with, the provisions of, or otherwise denies benefits to the United States under, any trade agreement; or b) is unjustifiable and burdens or restricts United States commerce.
In the event of affirmative determinations by the USTR, the administration is authorized to...
16
Mar
The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarised the highlights of this edition below.
CJ judgment on whether Belgium correctly implemented the CFC rules under the ATAD
(Commission v Belgium, C-524/23)
On 26 February 2026, the Court of Justice (CJ), delivered its judgment in the case Commission v Belgium (Case C‑524/23). The case concerns the alleged failure by the Kingdom of...
13
Mar
The U.S. is one of the most attractive places in the world to do business. It’s home to a massive, high-spending consumer base, cutting-edge innovation hubs, and plenty of room for growth. But it’s also a market that comes with tough competition, complex regulations, and high operating costs. If you're entering the U.S. market, it's important to go in with a clear picture of both the upside and the hurdles.
U.S. Market Opportunities
1. Access to a Massive Consumer Base
The U.S. continues...
13
Mar
As the Iranian conflict enters its second week, consequences are continuing to emerge for supply chains. While still evolving, early developments are already affecting shipping operations, energy markets, and freight costs across the Asia-Europe and Asia-U.S. trades. More importantly, as we’ve learned from the Red Sea disruption over the past few years, problems in the region can have ripple effects around the world.
For companies in the United States and Europe that rely heavily on imports from Asia, the most...
12
Mar
On February 25, 2026, the European Commission (the "Commission") and the United Kingdom (UK) signed the EU-UK Competition Cooperation Agreement ("the Agreement"). This is the first agreement supplementing the post-Brexit 2020 EU-UK Trade and Cooperation Agreement providing for specific cooperation in the area of competition enforcement.
The EU had already entered into similar agreements with other jurisdictions. However, the Agreement has a distinguishing feature: it does not only regulate the mechanics of cooperation between the Competition and Markets Authority (CMA) and the Commission, but also regulates...
12
Mar
Blog | On 4 March 2026, the European Commission published its long-awaited proposal for a Regulation establishing a framework of measures for the acceleration of industrial capacity and decarbonisation in strategic sectors (Industrial Accelerator Act or IAA). The proposal is accompanied by a press release, Q&A, and factsheet. The IAA is deliberately wide-ranging, seeking to cover competitiveness, decarbonisation, supply-chain resilience, foreign investment, and territorial industrial policy within a single framework.
Key takeaways
Strategic industrial and decarbonisation projects would benefit from...
10
Mar
The article in brief:
Contingent consideration, especially earnouts, helped sustain M&A deal momentum in 2025 amid macroeconomic uncertainty.
Earnouts are expanding beyond the life sciences sector, with shorter performance periods and increasingly ambitious payout hurdles.
As deal structures become more customized, valuation methodologies are evolving to keep pace with growing complexity.
How 2025’s Market Cycle Influenced Earnout Activity
M&A deal activity in 2025 unfolded in two distinct phases. Early in the year, shifting trade policy, uneven macroeconomic data, and persistent inflation...
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