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Is the G7’s agreement on international tax reform really “seismic”, or is it too soon to tell? Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders according to their communiqué of 13 June), the biggest news in international tax had been a renewed...
The International Comparative Legal Guide to Fintech 2021 Fintech Partners Ben Kingsley and Rob Sumroy and Professional Support Lawyers Natalie Donovan and Selmin Hakki provide corporate counsel and international practitioners with an overview of the UK legal and regulatory landscape for fintech.   ...
The International Comparative Legal Guide to Fintech 2021 - Hong Kong Chapter Partner Peter Lake and Counsel Mike Ringer provide corporate counsel and international practitioners with an overview of the Hong Kong legal and regulatory landscape for fintech.    This chapter is from The International Comparative Legal...
EFIG: European Banking Newsletter - June 2021 Development's in this month's edition include: European Central Bank Regulation ((EU) 2021/728) published in the Official Journal Single supervisory mechanism – European Central Bank adopts amendments on reporting of supervisory...
Public CbCR to be implemented in the EU Public country-by-country reporting is set to be implemented across the EU (including for non-EU headquartered groups) by early 2023 to take effect, at the latest, for the first financial year starting on or after early 2024.
Beyond COVID-19: Ending commercial tenant protections The COVID-19 commercial tenant protections have been in place since March 2020 and are due to end on 30 June 2021. The Government has launched a consultation of the potential withdrawal or replacement of these measures. This briefing considers some of the...
Acquisition Finance 2021 guide: Hong Kong Chapter A guide to the key aspects of acquisition finance in Hong Kong. This guide includes a market overview and guidance on leveraged buyouts (LBOs), COVID-19 considerations, mezzanine/payment-in-kind (PIK) loans, bridge loans, high-yield bonds, intercreditor...
Analysis - Conflicts in the Tax Code: Two case studies In The Prudential Assurance Company, the First-tier Tribunal was faced with a case of two provisions in the VAT rules producing contrary outcomes, with no clear way of determining which should prevail. In a similar vein, a familiar and long-standing...
Euromoney and the main purpose test: is the case law consistent? In Euromoney, the FTT held that the share for share exchange provisions of TCGA 1992 s135 applied to the transaction in question. They were not disabled by the main purpose test in TCGA 1992 s137, even though the avoidance of a tax liability was one...
Acquisition Finance 2021 guide: UK chapter A guide to the key aspects of acquisition finance in the United Kingdom (England and Wales). This article includes a market overview and guidance on leveraged buyouts (LBOs), COVID-19 considerations, mezzanine/payment-in-kind (PIK) loans, bridge loans,...