Search results

Please enter search term
Ireland introduces a participation exemption for foreign distributions The long-awaited legislation for the introduction of a participation exemption for non-Irish dividends and distributions was included in the Irish Finance Bill 2024. Where the qualifying conditions are met, a company can elect to apply the exemption on...
FCA launches new 'AI Lab' for financial services sector The FCA has launched a new ‘AI Lab’, seeking to support innovators as they develop new AI solutions while deepening its own understanding of the risks and opportunities AI presents to the financial services sector. The AI Lab has four components: AI...
A "vote of confidence": the UK government welcomes a spate of investment in UK data centres The UK government has welcomed plans from four operators to invest £6.3 billion in UK data centre infrastructure, announced on Monday as part of the government’s International Investment Summit, as a “vote of confidence” in the UK.  Speaking at the Summit...
Are you ready for NIS2 – new EU cyber law applies from 18 October New European cyber law NIS2 must be implemented at local member state level by 18 October. Do you know if you are in scope (and if you are, what you need to do to comply)?  Our briefing will help you understand who is in scope, the new rules NIS2 imposes...
TCS v DBS – Quickfire contracting tips for commercial lawyers Digital transformation projects often carry a high level of risk, with much scope to go wrong. Several high-profile issues organisations have faced with key digital suppliers in recent months (such as the AT&T v Broadcom dispute – blog available here -...
Revolutionising Regulation: The UK’s New Innovation Office Takes Centre Stage Commitments to boost investment and innovation in the UK were central to the Labour party’s manifesto, as we wrote about in our previous blog. Now, the Labour party looks to deliver on some of these promises, with this week’s investment summit attracting...
French Finance Bill for 2025: what would be new for businesses? Following the general election of July 2024 and the formation of a new Government in September, it is now time for the French Parliament to examine the draft Finance Bill for 2025, presented by the Prime Minister on 10 October 2024. This draft pursues the...
French Finance Bill for 2025: what would be new for individuals? Following the general election of July 2024 and the formation of a new Government in September, it is now time for the French Parliament to examine the French draft Finance Bill for 2025, presented by the Prime Minister on 10 October 2024. This draft...
HMRC’s “known position” on transfer pricing compliance HMRC’s Transfer Pricing Guidelines for Compliance (GfC7) are promoted as “best practice approaches to transfer pricing to lower risk and avoid common mistakes”. This may sound like helpful “take it or leave it” guidance, but it should be noted that the...
AT&T v Broadcom VMware – are you ready for renewal? In the latest move in an interesting (and now very public) dispute, Broadcom has responded to AT&T’s claim against it in the New York courts.   AT&T, the Fortune 500 telco giant, has a perpetual licence of VMware virtualisation software. It is seeking a...