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Digital Services Taxes: How “rough and ready” could become the new normal The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and online marketplaces, is set to apply with effect from 1 April 2020, with the first payments being due in... Football's summer 2020 transfer window - a return of the swap deal? This briefing considers how COVID-19 will affect football's summer 2020 transfer window, and in particular whether it will lead to more "swap" deals. Against the backdrop of the significant impact of COVID-19 on the economy, football financ... Part XIVA disclosure obligations: Trading suspensions and post-suspension events cannot be disregarded This client briefing analyses the Hong Kong Court of Appeal’s recent decision in the Mayer Holdings case. The Hong Kong Court of Appeal (CA) has recently clarified the correct approach when determining whether information is likely to materially af... Our club, our rules: the European Commission cracks down on foreign subsidies Levelling the playing field: European Commission publishes White Paper on foreign subsidies On 17 June 2020, the European Commission published a proposal for significant new powers to deal with distortions caused by foreign subsidies in the EU Single Mar... Competition & Regulatory Newsletter Advocate General advises the Court of Justice to uphold Commission fine against Lundbeck in relation to a number of ‘pay-for-delay’ agreements On 4 June 2020 Advocate General Kokott provided her opinion, advising the Court of Justice to uphol... Flexible furlough - further guidance On 12 June 2020 the government published more detailed guidance on the changes to the Coronavirus Job Retention Scheme (CJRS) which will take effect in ‘Phase Two’ of the scheme, from 1 July 2020. These changes were outlined in our previous br... COVID-19: Impact on Commercial Leases: Regulation across Europe An overview of the impact of the recently passed regulation on commercial real estate in various European jurisdictions, prepared with our Best Friend firms. It considers the key legal issues which arise in the current climate regarding commercial leases.... Stakeholder Capitalism in Times of Crisis Stakeholder capitalism and how directors can look at their duties in a time of unprecedented crisis and if stakeholder concerns should take a back seat. Stakeholder Capitalism was in the spotlight when we wrote about it at the end of last year. The group... LLPs and tax transparency Limited liability partnerships are bodies corporate with a legal personality separate from that of their members. But an LLP which carries on a trade or business with a view to profit is treated as a partnership for income and corporation tax purposes. Employment Bulletin - June 2020 Topics covered in this bulletin: European Court of Justice finds that an employment contract could be transferred to more than one transferee  Beneficial transfer-related changes to employees’ contracts prohibited by TUPE Period of garden ...