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OECD Model Commentary 2025: Key Amendments at a Glance

On November 19, 2025, the OECD published an update to the OECD Model Tax Convention (OECD-MC) and the accompanying Model Commentary (OECD-MC). This is the first revision since 2017 and addresses, in particular, new developments.

Focus on the omnibus package: New directions in EU sustainability law

European sustainability regulation is once again undergoing a period of profound realignment. The stated goal is to reduce the administrative burden on companies, simplify regulations, and improve the coherence of the European legal framework.

New ESG rules for fund names

The European Securities and Markets Authority (ESMA) has developed new guidelines on the use of fund names, which have been translated into all official EU languages. The guidelines apply to funds that use terms

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