Tax consciousness and trust in international tax planning: The substance of the matter

The international tax community is becoming increasingly aware of the global trend to combat tax evasion backed by the G20 as well as the EU and promoted by the OECD with a mandate of implementation.

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Trademark protection: Lessons from Cadbury, Nestle and Steiff

The decision of the British Court of Appeal last October to refuse the registration of Cadbury’s trademark application for a specific shade of purple used on its chocolate products, received deservedly a lot of attention from intellectual property (IP) practitioners worldwide. On the basis of lack of certainty, the Court of Appeal caused even more uncertainty by disallowing the exclusive use of a shade of purple that has traditionally been Cadbury’s prerogative.

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Cyprus International Trusts: Modernized and Reborn

Cyprus International Trusts (“CIT's”) have evolved considerably since 1992 when they were formally introduced in Cyprus legislation. The 1992 Law was not a self-contained law but it built on the 1955 Trustees Law, Cap.193 which is almost identical to the English Trustees Act of 1925.

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Protection of innovation: The Commercial Reality Aspect

What do Skype, Facebook, lung medicine “Pulmicort” and a pacemaker have in common? They are all the result of research and innovation. Moreover, they represent items of protected intellectual property (“IP”).

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