Search results

Reflections on the EU-UK Co-operation Agreement The EU-UK Trade and Co-operation Agreement (the TCA), which came into provisional effect at 11pm on 31 December, is welcome in terms both of what has been achieved, and in providing a more cordial basis for future EU-UK relations and co-operation. The EU... Financial Institution Notices: time to press pause or reset? As mentioned in my earlier post, the UK’s proposed “Financial Institution Notices” (FINs) would give HMRC easier and quicker access to taxpayer data. Under the current rules (in Schedule 36 Finance Act 2008), tribunal approval is needed ... OECD's guidance on transfer pricing implications of COVID-19: nothing “new” in the “new normal” DAC6: over (in the UK) before it’s begun? The UK has effectively repealed DAC6 for the majority of cases. With effect from 11 pm (UK time) on 31 December 2021 – the day before DAC6 reporting was due to begin in earnest - the UK implementing regulations have been amended to disapply DAC6 in ... Mind Your Arbi-jargon - Hong Kong Court grants interim anti-suit injunction to restrain Mainland court proceedings This briefing will discuss the Hong Kong Court’s recent decision to grant interim anti-suit injunction to restrain Mainland court proceedings, in favour of arbitration 本简报将讨论香港法院为支持仲裁而发出的临时禁诉令 In the recent decision of Capital Wealth Holdings Limit... Competition & Regulatory Newsletter European Court of Justice annuls Commission’s decision to accept commitments from Paramount Pictures The European Court of Justice annulled a European Commission decision accepting commitments from film studio Paramount Pictures to stop geo-blockin... Disclosure of climate-related information by listed companies: New rules This briefing discusses the implications of the new Listing Rule requiring companies to make climate-related disclosures that are consistent with the TCFD recommendations. For financial years starting on or after 1 January 2021, premium listed commercial... Competition Law in the Digital Age This edition covers the UK proposals for a new pro-competition regime for digital markets, the Italian investigation into Google and the EC investigations into Amazon. Our Competition Law in the Digital Age newsletter is a quarterly publication intended ... The Convoy saga continues: Chairman’s wide power to exclude votes in a general meeting confirmed This client briefing discusses the Hong Kong courts’ decisions on Convoy Global relating to a Chairman’s decision to exclude votes in a general meeting. The Hong Kong Court of Appeal (CA) and Court of First Instance (CFI) have recently handed... Changing winds: VIE deals subject to Chinese merger control after all For more than a decade, companies structured as variable interest entities (VIEs) were commonly treated as “unacceptable” for Chinese merger control purposes due to their dubious legal status. This notion was recently “rectified” b...