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Freedom to move capital to (or from) overseas territories Transfers between the UK and Jersey are, according to the UK Supreme Court, within the scope of the freedom of movement of capital under what is now article 63 of the Treaty on the Functioning of the European Union.  Competition & Regulatory Newsletter CMA blocks Ecolab’s completed acquisition of Holchem Following a Phase 2 investigation, the UK’s Competition and Markets Authority announced its decision to block Ecolab Inc.’s completed acquisition of The Holchem Group Limited, and to require Ecolab to s... Pensions Schemes Bill published: new Pensions Regulator powers The new Pension Schemes Bill would, if enacted, significantly bolster the Pensions Regulator's powers in relation to DB pension schemes. The new Pension Schemes Bill published today would, if enacted, significantly bolster the Pensions Regulator&rsqu... Employment Bulletin Whistleblowing about employee’s own position could be protected; fair reason for constructive dismissal; Contractor providing services through company was a worker; Investment Association guidelines Topics covered in this bulletin: Whistleblowing about e... Tax and the City Review for October 2019 Mike Lane and Zoe Andrews review the latest corporation tax statistics; the FTT decision in Potter; the judgments in Fiat and Starbucks; and the recently published HMRC guidance on the hybrid capital instrument rules. The latest corporation tax statistic... Dispute risk under the OECD Secretariat's “unified approach” In her overview of the OECD Secretariat's "unified approach",  Zoe Andrews mentioned that a robust dispute prevention and resolution mechanism will be needed.  Towards an AI powered UK in financial services TheCityUK launched a new report today which looks at how AI is impacting UK-based financial and related professional services. Ben Kingsley, co-head of Slaughter and May’s Emerging Tech group, was part of a work stream that oversaw production of the repor... New taxing right to be an overlay to the arm’s length principle The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and profit allocation). A separate public consultation document dealing with Pillar Two (remaining BEPS issues) is expecte... International Tax Competitiveness The Tax Foundation has published its annual International Tax Competitiveness Index. Countries are ranked by competitiveness in respect of specific aspects of their tax regime. The Mergers and Acquisitions Review - 13th edition - Hong Kong chapter Developments in Mergers and Acquisitions in Hong Kong prepared for thirteenth edition of The Mergers & Acquisitions Review This Hong Kong chapter in the thirteenth edition of The Mergers & Acquisitions Review is one of 47 chapters in the Review w...