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When is a resident not a resident? It sounds like a bad joke, befitting of a tax lawyer in lockdown, but is really just a reminder to check the small print in double tax treaties. It was prompted by seeing Andrea Manzitti’s post on an Italian Supreme Court decision in relation t... Hong Kong: COVID-19 - Shareholder meetings in Hong Kong - latest developments This briefing discusses the latest amendment to the Prevention and Control of Disease (Prohibition on Group Gathering) Regulation and its impact on company general meetings. On 5 May 2020, the Government updated the Regulation that governs gatherings in ... Disclosure of climate-related information by listed companies - FCA proposals The FCA has proposed changes to the Listing Rules that would require listed companies to disclose more information about how climate change is likely to impact their business. This briefing explains the proposals and looks at what companies will need to d... The failing firm defence during COVID-19 and the tension with the CMA's approach to potential competition in dynamic markets This briefing covers how the CMA is likely to apply the failing firm defence during COVID-19 and how its evidentiary approach compares with dynamic counterfactuals. On 17 April 2020 the Competition and Markets Authority (CMA) provisionally cleared the an... Competition & Regulatory Newsletter European Commission consults on commitments offered by Broadcom concerning TV set-top box and modem chipset markets On 27 April 2020 the European Commission invited interested parties to comment on the commitments offered by Broadcom addressing the Commi... The increasing demands of a social licence to operate In this article the increasing demands of the social licence to operate, and the importance of culture and purpose to a company's reputation are explored in the light of shifting expectations of society following the COVID-19 outbreak.  In the e... Renewables - Corporate PPAs Do corporate PPAs offer an alternative for financing large-scale renewable power projects in the UK? In addition to power purchase agreements (PPAs) offered by utilities, there is an increasing appetite amongst companies to procure renewable power in ord... EFIG: European Banking Newsletter - May 2020 Developments covered in this month’s edition include: COVID-19 - ECB supports macro-prudential policy measures implemented by euro area authorities Single Supervisory Mechanism - ECB adopts amending Regulation on reporting of supervi... Domain names in the time of COVID-19 – EURid steps up scrutiny It is not surprising that the use of COVID-19 related domain names has increased significantly in recent months. Some unscrupulous individuals and organisations have sought to exploit the public demand for coronavirus-related information, products and ser... COVID-19: Key considerations around the return of football and other sports in England As government, sporting bodies and clubs actively consider a possible resumption of English sport, this briefing sets out the key legal, contractual, financial and operational considerations that are associated with a return of organised sport. We explor...