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Cartel Fines in Hong Kong: Some Observations on the Latest Penalties The Hong Kong Competition Tribunal (Tribunal) concluded 2020 with its highest pecuniary penalties to date in the IT Bid-rigging case and started 2021 with another set of fines (including on individuals) in the 3rd Decorators Cartel case. With these, there...
Banking and Investment Services column: January 2021 Our latest Banking and Investment services column for Practical Law. In our latest Banking and Investment services column for Practical Law, we consider the possibility of UK divergence from the EU rulebook, the harmonisation of environmental, social and...
Revised OECD tax treaty guidance as “temporary” COVID-19 travel restrictions continue to impact business operations The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on questions around the creation of permanent establishments and changes in tax residence as the guidance issued...
The Space Law Review - Second Edition: Taxation Tom Gilliver contributes the chapter on taxation in this second edition of The Space Law Review, one of the Expert Panels in the Law Reviews series. For companies in the space industry, tax is an important factor in determining where to base themselves....
Pensions Bulletin - January 2021 In this month’s Pensions Bulletin, we report on developments in the ongoing scheme funding code consultation and on updated guidance from the Pensions Regulator on scheme returns. We analyse the implications of the end of the Brexit transition...
"Landmark" Pensions Bill completes Parliamentary process Overview of provisions in the Pension Schemes Bill 2019/21 covering: new Pensions Regulator powers and penalties, Pensions Dashboards, changes to defined benefit scheme funding, action in relation to climate change risk, and new restrictions on transfers...
The Banking Litigation Law Review - Hong Kong Chapter - 4th Edition Hong Kong chapter of the fourth edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation. Litigation involving banks shows little sign of slowing and continues to evolve. Disputes that have arisen in...
Competition & Regulatory Newsletter (13 - 26 January 2021) European Court of Justice issued judgment on duration of bid-rigging infringement European Court of Justice issued judgment on duration of bid-rigging infringement  The European Court of Justice ruled that the duration of a winning company’s...
The Banking Litigation Law Review - United Kingdom Chapter - 4th Edition UK chapter of the fourth edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation. Litigation involving banks shows little sign of slowing and continues to evolve. Disputes that have arisen in the past...
Tax and the City Review for January 2021 Mike Lane and Zoe Andrews consider the decisions in Warshaw, Development Securities, and Gallaher; the impact on the UK’s tax rules of the EU-UK Trade and Co-operation Agreement; and the latest report on the Code of Practice on Taxation for Banks....