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When a notice isn't a notice... English law governed acquisition agreements commonly require the purchaser to notify the seller of any claim against the target - for example by a tax authority - which could give rise to a claim by the purchaser against the seller - for example under a...
The Transfer Pricing Law Review and UK chapter Preface by Steve Edge and Dominic Robertson for the inaugural edition of The Transfer Pricing Law Review, which aims to give readers a high-level overview of the principal transfer pricing rules in 17 countries. UK chapter by Steve Edge and Orlaith Kane....
Non-Hong Kong Companies / HK Listed Companies – Requirement to Disclose Prescribed Information in Contracts and Other Documents by 1 August 2019 Non-Hong Kong Companies / HK Listed Companies – Requirement to Disclose Prescribed Information in Contracts and Other Documents by 1 August 2019 From 1 August 2019, all companies incorporated outside Hong Kong that are registered under Part 16 of the Hong...
Competition & Regulatory Newsletter Commission fines Sanrio €6.2 million for restricting cross-border sales of merchandising products On 9 July 2019 the European Commission announced its decision to fine Sanrio Company, Ltd. €6.2 million for entering into anti-competitive licensing...
UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied...
UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied...
Taxing the new self-employed The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of self-employed since 2000 (which interestingly predates the GIG economy) but the average profits of the...
The SFC signs a tri-partite MOU on audit working papers with the MOF and CSRC This client briefing will discuss why the SFC needs to access audit working papers held in the Mainland, the scope of the MoU and its implications on the SFC’s enforcement capabilities going forward. To smoothen the process of obtaining audit working...
Marriott's £99m fine - lessons for M&A This briefing considers cyber and data risks in M&A in light of Marriott's recent announcement on 9 July that the UK Information Commissioner intends to fine it £99m. Marriott announced on 9 July that the UK Information Commissioner intends to fine it...
UK publishes draft legislation and guidance for digital services tax On the same day as the US begins an investigation into whether the 3% digital services tax (DST) adopted by the French is damaging to US businesses with a view to taking retaliatory action, the UK publishes for consultation draft legislation and draft...