ARTENIE, SECRIERU & PARTNERS launches a new concept in the business law market

ASP Advisors partners speak to us about a partnership structure built exclusively with reputed lawyers or consultants, whose professional experience and reputation guarantee the integration of highly specialized and efficient legal services in their business offering. The project starts in… Read moreARTENIE, SECRIERU & PARTNERS launches a new concept in the business law market

Taxing digital presence: do we need a digital services permanent establishment in the OECD model?

As part of BEPS Action 1 concerning the digital economy, the OECD identified two major trouble areas: (i) deciding which state should be able to tax, and (ii) developing allocation mechanisms[i]. Although Action 1 has not led to amendments to… Read moreTaxing digital presence: do we need a digital services permanent establishment in the OECD model?

T‑778/16, Ireland v Commission. T‑892/16, Apple Sales International and Apple Operations Europe v Commission. The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple

The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple  The General Court annuls the contested decision because the Commission did not succeed in showing to the… Read moreT‑778/16, Ireland v Commission. T‑892/16, Apple Sales International and Apple Operations Europe v Commission. The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple

The Romanian crusade against gender identity and LGBT+ rights: Brief analysis on the constitutional role of political parties and the Church

1. The problem On Tuesday, 16th of June 2020, the Romanian Parliament approved a law that forbids any discussions on “gender theory or opinion” in Romanian schools and educational establishments (including universities). The newly enacted law exacerbates an already endangered… Read moreThe Romanian crusade against gender identity and LGBT+ rights: Brief analysis on the constitutional role of political parties and the Church