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ISDA 2020 IBOR Fallbacks Protocol: Corporates may adhere without fee up to 24 January 2021 We highlight the upcoming deadline of 24 January 2021 for corporates to be able to sign up to the ISDA 2020 IBOR Fallbacks Protocol without paying a fee. We highlight the upcoming deadline of 24 January 2021 for corporates to be able to sign up to the...
UK tax after IP completion day Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the transitional arrangements under the UK-EU Withdrawal Agreement deferred many of the legal effects of Brexit in UK law. The UK...
Financial Institution Notices: time to press pause or reset? As mentioned in my earlier post, the UK’s proposed “Financial Institution Notices” (FINs) would give HMRC easier and quicker access to taxpayer data. Under the current rules (in Schedule 36 Finance Act 2008), tribunal approval is needed...
OECD's guidance on transfer pricing implications of COVID-19: nothing “new” in the “new normal”
DAC6: over (in the UK) before it’s begun? The UK has effectively repealed DAC6 for the majority of cases. With effect from 11 pm (UK time) on 31 December 2021 – the day before DAC6 reporting was due to begin in earnest - the UK implementing regulations have been amended to disapply DAC6 in...
Mind Your Arbi-jargon - Hong Kong Court grants interim anti-suit injunction to restrain Mainland court proceedings This briefing will discuss the Hong Kong Court’s recent decision to grant interim anti-suit injunction to restrain Mainland court proceedings, in favour of arbitration 本简报将讨论香港法院为支持仲裁而发出的临时禁诉令 In the recent decision of Capital Wealth Holdings Limited...
Competition & Regulatory Newsletter European Court of Justice annuls Commission’s decision to accept commitments from Paramount Pictures The European Court of Justice annulled a European Commission decision accepting commitments from film studio Paramount Pictures to stop...
Disclosure of climate-related information by listed companies: New rules This briefing discusses the implications of the new Listing Rule requiring companies to make climate-related disclosures that are consistent with the TCFD recommendations. For financial years starting on or after 1 January 2021, premium listed commercial...
An easier bite of the Arbitral Cherry: Supplemental Arrangement Concerning Mutual Enforcement of Arbitral Awards between the Mainland and HKSAR This client briefing will discuss the changes brought by the Supplemental Arrangement and how they improve the existing regime and make both Mainland China and the HKSAR more attractive for arbitration. 20 years after signing the original arrangement in...
Competition Law in the Digital Age This edition covers the UK proposals for a new pro-competition regime for digital markets, the Italian investigation into Google and the EC investigations into Amazon. Our Competition Law in the Digital Age newsletter is a quarterly publication intended...