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Updates to the LMA’s Green, Social and Sustainability-Linked Loan Principles – what’s changed? On 23 February 2023, the LMA published updated versions of its Green, Social and Sustainability-Linked Loan Principles and related guidance material. In two briefings, we consider the latest round of updates and the extent to which they might prompt...
The Dispute Resolution Review - 15th edition The Fifteenth Edition of the Dispute Resolution Review provides an indispensable overview of the civil court systems in major jurisdictions worldwide. It examines the key aspects of each jurisdiction's dispute resolution rules and practice, and...
Competition & Regulatory Newsletter: CMA issues guidance on collusion between employers The Competition and Markets Authority recently issued a statement providing guidance to employers on how to avoid anti-competitive collusion in relation to employment matters. With ‘no poach’ agreements and other labour market practices coming...
FCA publishes Discussion Paper DP23/2: Updating and improving the UK regime for asset management This briefing provides a summary of some of the areas of reform covered in the FCA's recently published discussion paper DP 23/2 (February 2023) on upgrading and improving the UK asset management regime. Some initial thoughts on the themes emerging...
Tax and the City Review for February 2023 Mike Lane and Zoe Andrews discuss the UK’s implementation of the global minimum tax, HMRC’s guidance on partial exemption special methods for insurers, and the HBOS and Lloyds case on VAT overpayment interest. It is full steam ahead for...
Employment Bulletin - February 2023 Topics covered in this bulletin: Draft Code of Practice on Dismissal and Re-engagement New right to request a predictable work pattern Written terms were relevant to employment status Not unfair to reopen disciplinary process Horizon scanning ...
Competition & Regulatory Newsletter: European Commission issues draft Foreign Subsidies Implementing Regulation On 6 February 2023, the European Commission published a draft Implementing Regulation containing detailed rules and procedures for the application of the new EU Regulation on foreign subsidies. The draft text provides clarity on the practical aspects of...
EFIG: European Banking Newsletter - February 2023 Development's in this month's edition include: Supervisory banking statistics - ECB publishes supervisory banking statistics for Q3 2022 Climate-related statistical indicators - ECB publishes new climate-related statistical indicators to...
BLOG: GloBE Administrative Guidance In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the Commentary as amended from time to time by Administrative Guidance. This guidance is expected to be issued...
Is tax competition dead? What factors do multinationals take into account? This article considers some of the tax criteria that a corporate group may consider when assessing the location of its parent company and/or operations. When a business is able to choose where to establish (or relocate) itself, one relevant consideration...