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BLOG: Global minimum tax model rules The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a jurisdictional-level corporate minimum tax system applying a minimum effective rate of tax (ETR) of 15%. This is expected...
International accords on tax, but what will happen next The BEPS project has made significant progress internationally and in domestic implementation in many countries – but in recent times its objectives have been forced to change and there is uncertainty as to whether or not the initial aspirations...
Global carbon markets after COP26: The past, present, and future The new rules on Article 6 of the Paris Agreement, agreed at COP26, offer an international governance framework for deploying environmentally effective and transparent carbon markets. These carbon markets could help enable companies, and other private...
Sustainability-linked loans in 2021 - Mainstream but not "standard" Sustainability-linked or “ESG” loans which link pricing to the attainment of certain ESG targets are widely available. We consider the emerging trends in 2021 in ESG lending and the key areas where market practice has not yet settled.
Banking Sector – Hot Topics, Winter 2021/22 Our winter 2021/22 edition of our Banking Sector Hot Topics series discusses some of the key developments currently affecting the sector. We look at UK regulatory reform and changes to the UK banking prudential regime push on, with an emphasis on...
The Lens Newsletter - December 2021 A selection of our latest blogs on all things digital from our experts and thought leaders here at Slaughter and May.
Sustainability-linked loans in 2021 - Mainstream but not "standard" Sustainability-linked or “ESG” loans which link pricing to the attainment of certain ESG targets are widely available. We consider the emerging trends in 2021 in ESG lending and the key areas where market practice has not yet settled.
EFIG: European Banking Newsletter - December 2021 Developments in this month's edition include: Climate change - ECB pledge on climate change action Green bonds - ECB published opinion on a proposal for a regulation on European green bonds Resolvability and crisis readiness - SRB publishes 2022...
Attracting more IPOs to London - new Listing Rules come into force On 3 December 2021 the Listing Rules were amended to permit companies to list on the premium segment with a certain type of dual class share structure (DCSS) and to reduce from 25% to 10% the percentage of shares that a listed company must have in public...
Global Investigations Bulletin (December 2021) Our latest Global Investigations Bulletin for December 2021 is now available. This month, we discuss the UK framework for debarment from public contracts, and set out the latest news in global investigations and enforcement actions.
Asset Management – Hot Topics, Winter 2021 Many of the themes discussed in our previous Spring 2021 edition remain relevant, and issues such as ESG and sustainability continue to dominate the sector.
The Banking Litigation Law Review - United Kingdom Chapter - 5th Edition UK chapter of the fifth edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation.
The Banking Litigation Law Review - Hong Kong Chapter - 5th Edition Hong Kong chapter of the fifth edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation.
Artificial intelligence strategy: making the UK a global AI superpower The government's national artificial intelligence strategy, which sets out a ten-year plan to make the UK a global AI superpower, was unveiled on 22 September 2021. 
Employment Bulletin - December 2021 Fire and rehire; failure to give notice of redundancies; Dismissal for comments made at a political rally was unfair; Striking workers protected from detriment Topics covered in this bulletin: Acas advice on avoiding fire and rehire Administrator and...