Columbia Law School (LexBlog Ireland)

3 results for Columbia Law School (LexBlog Ireland)

  • Tax Avoidance Through Cross-Border Mergers and Acquisitions

    In a new paper, we examine the extent to which cross-border M&A is influenced by tax avoidance motives and quantify the resulting tax savings. Firms employ tax avoidance strategies like profit shifting or the relocation of their tax residence to minimize their global tax bill. For example, let’s say a firm has operations in a...

  • Goodwin Procter Discusses “Constructive Awareness” of Processor Data Breaches Under the GDPR

    On December 15, 2020, Ireland’s Data Protection Commission (“DPC”) announced its decision to fine Twitter International Company (“Twitter”) €450,000 for failing to notify the DPC promptly of a data breach affecting EU personal data in compliance with the EU General Data Protection Regulation (“GDPR”). The decision received all the press coverage that is to be expected for...

  • Jones Day Discusses International Data Flows After Schrems II

    On July 16, 2020, the Court of Justice of the European Union (“CJEU”) invalidated the EU–U.S. Privacy Shield with immediate effect in Case C-311/18 Data Protection Commissioner v Facebook Ireland Limited and Maximillian Schrems (called “Schrems II,” see our previous Commentary on this case). The court upheld the EU Standard Contractual Clauses (“SCCs”) for the...

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