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Pour dévoiler les dessous du centre financier luxembourgeois, nous avons constitué une vaste base de données inédite, regroupant les propriétaires réels des 140 000 sociétés immatriculées au Luxembourg et le détail de leurs actifs financiers.
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[...]taxing rights are allocated first to wherever profits are produced (the "source") and then to wherever the parent company is headquartered (or "resident"). [...]tax competition has encouraged companies to shuffle their reported profits to low-tax places. [...]any deal will involve compromises.
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This article will identify the inconsistency and confusion in mediation regarding the definition of mediation, the role of the mediator, and the difference between mediation confidentiality and privilege. Further, it will discuss the confusion and inconsistency in the protection of mediation communication, specifically regarding the definition of mediation communication, the time frame for protected communication, waiver of the protections and exceptions to protected mediation communication. It will provide a roadmap and fact pattern for determining whether mediation communications are protected and if so, the protection they are afforded. Lastly, it will offer recommendations so parties, professionals and the courts may better understand and reap the benefits of mediation.
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Arbitration, mediation/arbitration and arbitration/mediation allow parties to resolve their disputes usually more expeditiously, privately and with less cost than going to court. While confidentiality is seen as essential to the mediation process and often included in statutes, confidentiality seems less essential to a more adversarial process. Confidentiality provisions rest at the intersection between privacy and self-determination and the protection of vulnerable parties in family law disputes. This article explores the importance of confidentiality clauses in drafting arbitration and med/arb or arb/med agreements.
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