The EU Taxonomy aims to encourage sustainable investment by providing decision-useful information to investors. Introducing a materiality threshold and simplifying the reporting templates will be a step in the right direction. However, whether EU Taxonomy legislation will achieve its ultimate goal will depend on the outcome of ongoing scoping discussions.   Accede al recurso completo […]

The new revision of the European Works Council Directive has been adopted by the Council of the European Union. It aims to strengthen the functioning of European Works Councils and improve the effectiveness of consultation. Once published, Member States will have two years to transpose the Directive into national law. The new rules will then […]

On November 19, 2025, the Organisation for Economic Co-operation and Development (OECD) published long-awaited updates to the Commentary on the Model Tax Convention (the “Commentary 2025”). The updated guidance is focused on the concept of a permanent establishment (PE) when employees work remotely from home in a country or location that is not linked to […]

For multinational corporations looking to establish a presence in Asia, the creation of regional offices in locations such as Hong Kong or mainland China can be a strategic move. Setting up these so-called ‘satellite offices’ can, however, also carry risks.   Accede al contenido completo Fuente: Sagardoy Ius Laboris