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AI and the effect on tax allocation Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business models. A particular focus has been the problems associated with highly digitalised business, although some cou... Latest Government cyber report: targeted attacks and impact of GDPR The briefing summarises the latest Cyber Security Breaches Survey 2019 and offers practical tips we have drawn from the survey and our experience of advising on cyber incidents. The Government’s latest Cyber Breaches Survey was published this week. In thi... Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published i... Competition & Regulatory Newsletter Highlights on the new Foreign Investment Law in China On 15 March 2019 the National People’s Congress of the People’s Republic of China passed the Foreign Investment Law, which will come into effect on 1 January 2020. The new legislation aims to facilitat... Recent changes in the UK retail electricity market This briefing contains our observations of the UK retail electricity market  Increased competition in the UK retail electricity market has benefited consumers, but has not been without risk, with eight suppliers failing last year. Read ou... A time-barred arbitral award is a bird without wings: CL v SCG [2019] The briefing discusses the decision in CL v SCG [2019] The decision in CL v SCG highlights the importance of timely enforcement of an arbitral award. The clock starts ticking when the defendant fails to honour the award within a reasonable time. Where enf... Pensions Bulletin Investment management changes; SFGB; fiduciary duty not owed by trustees to employer; Regulator’s Scheme Funding Statement; DB transfers-out and restructuring recommendations; report on pre-pack Topics covered in this bulletin: New law Government support... Brexit Essentials: The Final Countdown for UK Listed Companies Our latest Brexit Essentials highlights the key considerations in these areas for UK listed companies as we enter the final countdown. “Exit day” is here and the UK remains a member of the European Union. If Mrs May’s deal is appro... Incentives Bulletin Disguised remuneration loan charge; Bad leaver provision; Updates to EMI Options; loan to employee was in scope of Unfair Contract Terms Directive; off-payroll working consultation Topics covered in this bulletin: HMRC’s new spotlight on the 2019 disguis... Restrictions on keyword bidding in online search advertising: The EC takes a stand This briefing examines what the EC’s recent decision against Guess means for restrictions on online search advertising in vertical agreements moving forwards On 17 December 2018 the European Commission fined the clothing brand Guess €40 million for imposi...