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Increasing transparency and fairness for business users on online platforms This article provides an overview of the key aspects of the new online platforms regulation On 26 April 2018 the European Commission unveiled its proposal for a regulation on platform-to-business relationships – the first specific legislation to address p... Incentives Bulletin Directors’ remuneration draft regulations;  Accounting debits relating to grant of share options; disguised remuneration guidance; Option was not an employment-related securities option Topics covered in this bulletin: Directors’ remuneration – draft reg... Just five years after it was created, does the CMA already need fundamental reform? This briefing examines recent proposals made for CMA reform Just five years after it was created, does the CMA already need fundamental reform? Lord Tyrie, the Chairman of the CMA, certainly thinks so. The CMA has also published an extensive ‘wish-list’ o... Getting the Deal Through - Debt Capital Markets (United Kingdom) 2019 UK and EU legal and regulatory framework of the debt capital markets, and factors which influence the the market, including the documentation and execution of transactions. The UK has very active debt capital markets known for their internationalism, soph... International tax reform: marketing intangibles proposal attracts support The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's proposals to achieve a consensus from the (now 129) countries that are committed to finding a global soluti... Brexit Essentials: The Customs Union Our latest Brexit Essentials recalls the characteristics and consequences of a potential customs union between the EU and the UK. The possible formation of a customs union between the EU and the UK after Brexit has recently emerged as a central topic of ... Competition & Regulatory Newsletter European Commission publishes report on EU loan syndication and its impact on competition in credit markets On 5 April the European Commission published a report on “EU loan syndication and its impact on competition in credit markets”. The study focused o... Tax and the City Review for April 2019 Mike Lane and Zoe Andrews consider the Commission’s State aid decision on the UK’s CFC rules, the Danish conduit cases, the FTT decision in Gallaher and the Supreme Court decision in Lehman Brothers. The Commission’s State aid decision ... Employment Bulletin Employment rates and limits; Compensation for refusal to allow rest breaks; BEIS Parliamentary Committee Report on executive rewards; Unfavourable treatment arising from disability Topics covered in this bulletin: Employment rates and limits: April 2019 ... AI and the effect on tax allocation Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business models. A particular focus has been the problems associated with highly digitalised business, although some cou...