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New Pilot Scheme for widening participation in arbitrations in Hong Kong Client briefing regarding the Pilot Scheme on Facilitation for Persons Participating in Arbitral Proceedings in Hong Kong (launched on 29 June 2020). The Hong Kong government has launched a pilot scheme aimed at allowing eligible non-Hong Kong residents...
Tax and the City Review for July 2020 Mike Lane and Zoe Andrews review the decision to delay the reporting deadlines under DAC6; claims for carry back loss relief on the basis of anticipated losses; the US stance on Pillar One; and the replacement of NAFTA by USMCA in US treaties.  The...
DB Superfunds – “Unique opportunities and risks to members benefits” – The Pensions Regulator (“TPR”) publishes details of interim regime The Pensions Regulator has recently published details of the interim regime for DB superfunds. In this update we consider the detail of the interim regime and some of the key considerations for sponsors and trustees. Overview As can be seen from the...
Hong Kong: Fintech laws and regulations 2020 An overview of the Hong Kong Fintech landscape and key legal and regulatory issues. Hong Kong, an international financial centre and gateway to Mainland China, has also established itself as a leading Fintech hub. Our Hong Kong chapter of the...
Hong Kong: Directors – personal liability for companies in financial difficulties This bulletin concentrates on the ways in which directors may find themselves personally liable for the debts of a company in financial difficulties. Summary As soon as directors become aware the company is in financial difficulties they should...
The slow but inevitable shift from the EU financial services rulebook Selmin Hakki discusses the limited visibility on the UK’s intentions for the post-Brexit regulatory framework for financial services
Transforming Interest Rate Benchmarks - Negative interest rates in a post-LIBOR world In this briefing, we consider the implications of falling and potentially negative central bank rates for interest payment obligations that reference either LIBOR or the risk-free rates designed to replace it. In an attempt to limit the economic fallout...
Three little words... We all know the difference three little words can make.  But in the case of VAT, those three little words turn out not to be "I love you" but the rather less romantic "acting as such".  For those of you thinking about a...
Delivering Net Zero - The Winds of Change Is the Floating Offshore Wind Market set to take off? The energy transition will require a varied and complementary energy mix, a major part of which is expected to be contributed by offshore wind technologies. In the UK, the 2019 Offshore Wind Sector...
Is it exempt or can we apportion? According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for investment managers, VAT is indeed a rough sea. Going beyond the question that had, strictly...