Business Law and Corporate Law

On 26 February 2026, Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026, also known as the Omnibus I Directive...

To benefit, the IP owner must also meet the nexus requirement — i.e., the IP income must come from its own R&D activities (or outsourced to unrelated parties) that created the IP.

In practical terms, if your franchise model relies on the franchisee using the franchisor's proprietary software, operating system, or tech tools that were developed in-house, the portion of franchise income attributable to that IP could fall under the Cyprus IP Box

Two young women launched an Instagram account to foster inclusion and understanding of marginalized groups in German society, quickly attracting corporate attention for diversity workshops. As their platform grew to over 75,000 followers, they sought to transform their social media presence into an official nonprofit organization. McDermott's legal team provided pro bono counsel to guide them through the complex startup formation process in Germany.

A closer look at the International Non Profit Accounting Standard (INPAS), its practical impact, and key consideration for local non profits.

The legal framework governing trusts in Cyprus is based on The Trustees Law, Cap. 193, ("The Trustees Law"), which is largely based on the English Trustee Act of 1925 and on The International Trusts Law...

Corporate governance encompasses the internal policies and procedures that control, direct, and manage corporate entities, serving to protect and enhance a business's most valuable asset - its name and reputation. This framework includes legally mandated requirements, voluntary best practices, and strategic measures that span from accurate financial record-keeping to board management and director training.

Directors of Cyprus companies carry significant legal responsibilities that extend beyond routine management tasks. This guide examines the fiduciary duties, statutory obligations, and personal liability risks that directors face under Cyprus Companies Law, including modern compliance requirements such as anti-money laundering oversight and beneficial ownership transparency.

The European Union has formally adopted a directive establishing minimum standards for insolvency law harmonization across Member States, covering avoidance actions, asset tracing, pre-pack proceedings, director filing duties, creditors' committees, and transparency measures. While the directive sets baseline requirements in these critical areas, its practical impact on German insolvency law is expected to be limited, as Germany's existing framework already meets or exceeds most of the directive's standards

Italy's implementation of AIFMD II fundamentally reshapes the regulatory landscape for private credit funds lending into Italian markets. The reform introduces harmonized EU-wide rules for loan-originating AIFs while expanding Italy's domestic definition of credit funds, creating both streamlined cross-border access and new structural constraints. How will the 20% concentration limit on financial-sector borrowers affect real estate lending transactions, and what does this mean for fund design, leverage stra

Goodwin Procter LLP submits detailed observations on the European Commission's draft merger control guidelines, identifying four critical areas where current drafting risks undermining legal certainty: the innovation shield's failure to operate as a genuine safe harbour, insufficient evidentiary boundaries for reverse killer acquisition theories, lack of limiting principles in entrenchment and ecosystem theories, and unworkable compliance obligations regarding common ownership by institutional investors.

McDermott Will & Schulte and Brunswick Group examine the European Commission's most significant reassessment of EU merger control in over two decades, exploring how the draft guidelines aim to modernise enforcement for digital markets, innovation and competitiveness. The discussion reveals key procedural shifts including the introduction of a "theory of benefit" framework and what businesses should prepare for as the final guidelines approach publication.