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China’s Anti-monopoly Law and new Merger Review Rules: Time of Change? The Chinese competition regulator started the New Year with a flurry of activity on the policy development front. Key among these were the public consultations released in early January on the proposed amendments to China’s 12-year-old Anti-monopoly... Tax and the City Review for January 2020 Mike Lane and Zoe Andrews review the decision of the Upper Tribunal in Target Group Limited. They also consider HMRC’s statement on CFC State aid recovery and the revised consolidated guidance on the Code of Practice on Taxation for Banks. HMRC&rsq... Early release by the SFC from a suspension from acting as IPO sponsor: Reminder on the regulator’s policy focus on intermediaries’ conduct On 14 January 2020, the Securities and Futures Commission (the Commission) announced the early release of UBS Securities Hong Kong Limited (UBS) from a previous disciplinary penalty which suspended its license to act as a sponsor for listing applications ... Data Privacy Newsletter We were delighted to welcome so many of you to our annual Data Protection and Privacy Forum at the beginning of December. Once again it was a fantastic opportunity for us all to share knowledge, insights and market practice (as well as the now traditional... Stakeholder Capitalism – Update for Directors and GCs This briefing looks at a company’s purpose and its obligations to stakeholders. A lot has recently been written about a company’s purpose and its obligations to stakeholders, of which its shareholders are but one component. There is now a wid... Chambers Global Practice Guide 2020: Corporate Tax: Introduction Steve Edge’s introduction as contributing editor covers, inter alia, Brexit, BEPS (transfer pricing, CFC and anti-hybrid changes in particular), US tax reform, and Pillars One and Two. In his introduction to this publication, Steve Edge contends th... UK implements DAC 6 with guidance to follow Final regulations implementing the EU directive commonly known as DAC 6 have now been made and come into force on 1 July, looking back as required to reportable arrangements entered into from 25 June 2018. HMRC has published a response document detailing ... Competition & Regulatory Newsletter The Chinese competition regulator started the new year with a flurry of activity on the policy development front. Key among these were the public consultations launched in early January on proposed amendments to China’s 12-year-old “Anti-monop... Brexit Essentials: Will this deal get Brexit done? The EU Withdrawal Agreement provides for the UK to continue to be treated as an EU member state for almost all purposes until the end of the implementation period on 31 December 2020. As a result, the practical impact of “exit day” for most bu... Digital newspapers and VAT A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and newspapers. The recent Upper Tribunal decision in Newscorp, however, suggests that, in the UK, digital newspapers w...