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BSPCE, A Very Attractive Incentive Tool for Start-ups, Now Available to Foreign Companies to Retain Their Employees in France

insights BSPCE, A Very Attractive Incentive Tool for Start-ups, Now Available to Foreign Companies to Retain Their Employees in France Olivia Lê Horovitz · BSPCE, A Very Attractive Incentive Tool for Start-ups, Now Available to Foreign Companies to Retain Their Employees in France Nicolas Simon · December 8, 2021

The bons de souscription de parts de créateurs d’entreprise (“BSPCE”) are a category of securities under French law which entitle their holders to subscribe shares of the issuing company during a specific period and at a price fixed at the allocation decision, and which may be granted by young companies to recruit and retain their employees and…

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Should Bankruptcy Courts Abstain from Determining Tax Liabilities Based on Federalism and Comity?

insights Should Bankruptcy Courts Abstain from Determining Tax Liabilities Based on Federalism and Comity? Jacquelyn H. Choi · December 3, 2021

Section 505(a)(1) of the Bankruptcy Code vests a bankruptcy court with the authority to determine the amount and validity of a tax assessment against a debtor. In an article published by the American Bankruptcy Institute, Rimon Partner Jacquelyn Choi discusses whether Bankruptcy Courts should abstain from determining tax liabilities based on federalism and comity. Read the…

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Regulatory Standards on European ESG Financial Services Regulation Deferred to 1 January 2023

insights Regulatory Standards on European ESG Financial Services Regulation Deferred to 1 January 2023 Bernd Geier · Regulatory Standards on European ESG Financial Services Regulation Deferred to 1 January 2023 Stephan Krampe · December 3, 2021

The application of the regulatory technical standards (RTS) on ESG disclosure regulation has been further deferred to January 1, 2023. On July 8, 2021, the European Commission announced that all RTS relating to the disclosure regulation would apply from July 1, 2021, onwards. On November 25, 2021, the European Commission announced that those provisions would…

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Ampelkoalition 2021-2025: The New Coalition Contract

insights Ampelkoalition 2021-2025: The New Coalition Contract Michael Magotsch · November 29, 2021

There will finally be a new government in Germany as of December 6, 2021. The coalition of the Socialist, Liberal and Green party has collected its joint thoughts under the motto, “Dare to Progress” (“Fortschritt wagen”). Partner Michael Magotsch has summarized the 10 most important labor and employment projects stated in the new coalition contract.…

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Climate-responsible finance and the European Union’s taxonomy

insights Climate-responsible finance and the European Union’s taxonomy Olivia Lê Horovitz · November 22, 2021

Enacted on July 12, 2020, the EU Regulation 2020/852, known as the Taxonomy Regulation, attempts to redirect capital flow and investments towards more “sustainable” activities, while requiring more transparency from certain companies. It is applicable to the following companies, with more than 500 employees over the financial year and a balance sheet of more than…

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6 Hours of Social Media Blackout in Arbitration? The Cybersecurity Perspective

insights 6 Hours of Social Media Blackout in Arbitration? The Cybersecurity Perspective Katie Hyman · October 13, 2021

Did Monday 6th October 2021 feel like a snow or rain day to you? With Facebook, Facebook Messenger, Instagram, and WhatsApp down for nearly six hours, panic and confusion took over as millions of users could not access their most-used apps and websites. Millions of people and businesses of all sizes reliant on these platforms…

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Select Ethical Issues Present in Litigation Funding

insights Select Ethical Issues Present in Litigation Funding John J. Hanley · Select Ethical Issues Present in Litigation Funding Douglas J. Schneller · October 13, 2021

Litigation financing is on the rise in the United States and provides some claimants a valuable means for paying the costs of pursuing a legal claim. Lawyer involvement in litigation financing transactions raises many ethical issues for a lawyer such as competence, duty of loyalty, the potential waiver of privilege and interference by a third…

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Discretionary Denials of Inter Partes Review and Post Grant Review of Patents by the Patent Trial and Appeal Board

insights Discretionary Denials of Inter Partes Review and Post Grant Review of Patents by the Patent Trial and Appeal Board Eric C. Cohen · October 4, 2021

I.      Introduction The 2011 America Invents Act (“AIA”) introduced two new proceedings to challenge patent claims in the U.S. Patent & Trademark Office (“USPTO”): “inter partes review” (“IPR”) and “post grant review” (“PGR”).[1]  To challenge one or more patent claims in an IPR or PGR proceeding, the challenger must file a petition, which is reviewed…

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The Importance of Getting the Claim Scope Right in a US Patent Application (I)

insights The Importance of Getting the Claim Scope Right in a US Patent Application (I) Letao Qin · October 4, 2021

Unlike the Chinese patent rules or the rules under the European Patent Treaty, both of which require literal or word-by-word support in the specification of a patent application for a claim limitation[1], US patent practice allows, favors, and encourages an applicant to claim more than the examples described in the specification. A common misconception among…

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Revocable Trusts for Changing Times

insights Revocable Trusts for Changing Times Brent Nelson · Revocable Trusts for Changing Times Rachel Sass · Revocable Trusts for Changing Times Deborah Plum · September 27, 2021

Things change—often in unexpected ways. This axiom has certainly been true for estate planners, who have juggled near constant adjustments to state and federal laws over the last 10 years. The frequent movement of individuals and the evolution of the very nature of assets also conspire against well-meaning planning. It is no secret, then, that…

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