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Food supply chains in Africa | How the pandemic has impacted

The COVID-19 pandemic has seen crises of scarcity the world over, and resources of all kinds having to be spread ever-more thinly. Job losses and wage cuts around the world have had drastic ...

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Hogan Lovells Employment Partner Provides Guidance on COVID-19 Waivers All in a Day's Work

As workplaces continue to reopen, certain companies have begun to require their employees to sign waivers upon reentry to the workplace.  Hogan Lovells employment partner Mike DeLarco...

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Consumer IoT – European Commission initiates inquiry into the consumer Internet of Things sector

The European Commission (Commission) has launched an antitrust sector inquiry into the Internet of Things (IoT) sector for consumer-related products and services within the European Union....

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China Entity List designations Focus on Regulation

On Friday, May 22, 2020, the US Department of Commerce, Bureau of Industry and Security (BIS) announced in two separate press releases that it would be adding a number of companies and...

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COVID-19: African unity and the opportunity for a paradigm shift

With more than 3 million cases worldwide, COVID-19 has not spared any continent. As of 14 May 2020, almost 50,000 cases of COVID-19 had been recorded across 52 countries in Africa, with...

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BIS publishes rules regarding CIV and APR license exceptions and military end use and military end user controls for China, Russia and Venezuela

Three important regulatory developments were published yesterday in the Federal Register by the Commerce Department’s Bureau of Industry and Security:

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Double Tax Treaty between Luxembourg and France: Latest Update and Focus on its Main Provisions

On 6 April 2020, the Luxembourg law ratifying the amendment, signed on 10 October 2019 (the "Amendment"),  to the new double tax treaty between France and Luxembourg and its protocol...

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Temporary measures allowing for meetings of shareholders and other corporate bodies of Luxembourg companies in writing/electronic form or video/teleconference

In response to the current situation and in an effort to curtail the spread of the Coronavirus, COVID-19, the Grand Duke of Luxembourg decided, pursuant to article 32(4) of the Luxembourg...

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DAC 6 implementation in Luxembourg: What's important?

What kind of arrangements need to be reported?

Only certain types of potential harmful arrangements need to be reported. Indeed, three conditions must cumulatively be complied with to fall...

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DAC 6 implementation in Luxembourg: What's important?

What penalties are foreseen?

Any intermediary may be subject to a maximum penalty of EUR 250,000 in case of no, late, incomplete or inaccurate reporting to the Luxembourg tax authorities. ...