Search results

Please enter search term
The Legal 500: Blockchain Country Comparative Guide 2019 The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. Ben Kingsley and Duncan Blaikie, Co-heads of our Blockchain Working Group, jointly acted as contributing...
Expansion of foreign investment controls in the UK and beyond – latest developments With leading regulatory regimes increasingly calling upon and actively bolstering their foreign investment controls, this article discusses the latest developments in the UK and elsewhere. Leading regulatory regimes around the world are increasingly...
Competition & Regulatory Newsletter BritNed loses in Court of Appeal on cartel damages quantum and must repay "surplus sums" On 31 October 2019 the Court of Appeal rejected BritNed Development Ltd’s appeal against an earlier decision of the High Court in full, and allowed ABB AB and ABB...
GloBE: learning the lessons of the past The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an overview) which requested comments on the "use of financial accounts as a starting point for the tax base...
Managing the Energy Transition - "Mind the Gap" Making the transition to a carbon neutral global economy is increasingly seen as a “must”. Making the transition to a carbon neutral global economy is increasingly seen as a “must”. The oil and gas industry and wider energy sector...
Employment Bulletin Regulation of confidentiality agreements; judge was a “worker” for the purposes of whistleblowing protection; dismissal was not race discrimination; Removal of evaluative conclusions Topics covered in this bulletin: Regulation of confidentiality...
How to choose your holding company location Sara Luder and Charles Osborne look at the tax issues which may affect where a holding company might be established, or where an existing holding company might migrate to. There have been some significant recent international developments that may affect...
Consultation on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two Another day, another proposal to substantially change the international tax architecture.  This time it is the GloBE Proposal under Pillar Two.
The ORIP rules: intangible property held in the Crown Dependencies It may be tempting to think that, following the renegotiation of the double tax treaties (DTTs) between the UK and the Crown Dependencies (Guernsey, the Isle of Man and Jersey), entities resident in one of them would fall outside the scope of the...
Tax and the City Review for November 2019 Mike Lane and Zoe Andrews look at the Tribunal decisions in Panayi and the Irish Bank case. They also consider the International Tax Competitiveness Index and the PwC report on the fiscal competitiveness of the UK for banking business. In Panayi, the FTT...