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Order (almost) restored: The Supreme Court brings the Visa and MasterCard MIFs saga one step closer to a conclusion Briefing on the Supreme Court’s ruling that Mastercard and Visa’s multilateral interchange fees restrict competition contrary to Article 101.
Incentives Bulletin - July 2020 Restricted share plans; HMRC Employment Related Securities Bulletin; COVID-19; Employment-related securities options; Tax deductibility of share plan expenses; Accelerated Payment Notices
Banking portfolio transfers: Key commercial and legal issues A high level overview of key commercial and legal considerations for banking portfolio transfers, in particular those involving products for high-net-worth (HNW) clients.
Competition & Regulatory Newsletter European Commission launches two antitrust investigations into Apple On 16 June 2020 the European Commission initiated two parallel investigations into Apple’s App Store and Apple Pay. These will investigate the rules and restrictions that Apple...
Competition & Regulatory Newsletter European Commission launches two antitrust investigations into Apple
Transforming Interest Rate Benchmarks – While you’ve been dealing with COVID-19, transition from LIBOR continues In this briefing, we summarise what has been happening in the world of risk-free rates while treasury functions may have been dealing with more immediate challenges.
The Corporate Insolvency and Governance Act: Key Measures The Corporate Insolvency and Governance Act 2020 came into force on 26 June 2020.
Innovative modes of service approved by Hong Kong Courts A client briefing on a Hong Kong court decision allowing service of documents by an online data room.
Still waiting for closure: adjudicating a taxpayer’s domicile status If HMRC requests information that is required only if a prior substantive conclusion is correct, can a court decide the substantive issue in the context of the taxpayer’s challenge to the information notice? And if the court can, should it do so? In...
Pensions Bulletin - June 2020 COVID-19; DB consolidators; DC Chair’s Statement; fiduciary management and investment consultancy compliance statements; FCA policy statement DB transfers; Corporate Insolvency and Governance Bill; PPF compensation
Cross-border recovery of tax debts through set-off If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance Recovery Directive (MARD), the requesting state’s claim is treated is if it was a claim of the requested state. In...
Tax and the City Review for June 2020 Mike Lane and Zoe Andrews consider the Supreme Court decision in Fowler on tax treaty interpretation; and the Court of Appeal decisions in NCL Investments and Smith & Williamson and Investec. The Advocate General opinion on the “insurance...
The Difficulties Facing Chinese Companies Listed in the United States and How to Achieve a Hong Kong Listing This publication highlights the difficult issues facing Chinese companies currently listed in the United States and the mechanics and process for a listing on the HKEX.
UK amongst those delaying DAC6 reporting deadlines Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July 2020 looms closer.
A whole new world? The European Commission's proposed framework for the modern economy The European Commission is consulting on new rules to update competition law for the modern economy. For digital platforms this could mean new safety rules for online goods and content as well as ex ante regulation targeting “very large”...