Attribution analysis meaning

The opinion is landmark. It bears far-reaching consequences for the evolution of international law, the corpus of international climate change law and related litigation, and for controversies determined under international investment treaties. I. UNFCCC: Article 4(2) is binding and interrelated to Article 2 The court records that Annex 1 [developed] countries are subject to a binding legal duty to implement climate measures that reduce GHG emissions. This amounts to an obligation of result. Equally, one cannot conclude that an obligation of result—such as the duty to adopt national policies and take corresponding measures on the mitigation of climate change—is satisfied simply by adopting some policies and taking related steps. Compliance requires that the policies adopted and measures taken are capable of achieving the stipulated aim. Put differently, adopting a policy and taking related measures as a box-ticking exercise does not suffice to discharge the obligation of result (para [208]). Those instruments must be capable, in practice, of ultimately reaching the required objective. Mere formalities, however,...

‘ The attribution of works of art to particular artists is often a matter of great controversy ’ (per Sir Raymond Evershed MR) The art market’s value keeps rising, and linking a piece to a specific creator can dramatically influence its price. As Jordan Holland, a barrister working in art law, has noted, a sought-after attribution can lift a work from tens of thousands of pounds into the tens of millions. Combined with the arrival of new collectors, buyers and art investors, it is unsurprising that the court is increasingly called upon to address the attribution of art and cultural property. In doing so, it must confront questions unlike those it ordinarily faces. See: The approach of the English court to connoisseurship, provenance and technical analysis, Jordan Holland, Dec. 2012, Art Antiquity & Law (Vol. 17, Issue 4), Institute of Art and Law (not reported by LexisNexis®). This Practice Note examines disputes in...

FORTHCOMING CHANGE relating to UK permanent establishments: Following a prior 2023 consultation, on 28 April 2025 the government opened a technical consultation on draft legislation overhauling the UK permanent establishment (PE) regime to: (i) bring domestic profit attribution rules for PEs into line with the latest OECD materials and the interpretation of the ‘separate enterprise principle’, (ii) refresh the domestic meaning of a dependent agent PE in accordance with the 2017 OECD Model Tax Convention, (iii) revise the reach of the investment manager exemption, (iv) harmonise the domestic treatment of gains linked to PEs with the 2017 OECD Model Tax Convention, and (v) make knock-on changes so PE concepts are applied consistently across UK tax law. Draft legislation was published for technical comment as part of this exercise. The draft rules do not change the content or operation of any of the UK’s double tax treaties. A policy paper was issued alongside the consultation. That paper notes the earliest...

CASE HUB ARCHIVED - this archived case hub reflects the position at the date of the judgment of 19 November 2021; it is no longer maintained. See further, timeline. Case facts Outline Case C-306/20 Visma Enterprise - a Latvian reference asking whether, among other matters, a scheme between a producer and multiple distributors - under which the distributor who first records a potential deal with the producer has priority to pursue the sale with the relevant end user for six months from that registration, unless the user objects - should be treated as an agreement within Article 101(1) TFEU. Latest developments On 19 November 2021, the Court of Justice handed down its ruling, indicating that the referring court must examine an agreement’s terms, purpose and context to decide if there is a clear by object breach of Article 101 TFEU. If the company’s distribution arrangements are not restrictive by object, the referring court should then consider whether they produce anti-competitive effects. Parties ...