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Competition & Regulatory Newsletter (9 - 22 June 2021) European Commission publishes initial findings in Internet of Things sector inquiry European Commission publishes initial findings in Internet of Things sector inquiry On 9 June 2021 the European Commission published its preliminary findings in its...
Tax and the City Review for June 2021 Mike Lane and Zoe Andrews consider Ramsay cases Hurstwood and Bostan Khan; Dodika on tax covenant claims; and the European Commission’s communication on Business Taxation for 21st Century. The Ramsay principles of statutory construction are applied...
Stamp duty goes officially online - finally! HMRC's press release heralds the decommissioning of the stamp duty press machines as the "end of an era" as the 300-year old process of manually stamping documents to evidence that the required transfer tax has been paid is (officially)...
European Commission publishes its inception impact assessment on horizontal block exemptions and guidelines On 7 June 2021 the European Commission published its inception impact assessment proposing policy options to update the: (i) R&D block exemption regulation; (ii) specialisation block exemption regulation; and (iii) guidelines on horizontal cooperation...
Is the G7’s agreement on international tax reform really “seismic”, or is it too soon to tell? Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders according to their communiqué of 13 June), the biggest news in international tax had been a renewed...
The International Comparative Legal Guide to Fintech 2021 Fintech Partners Ben Kingsley and Rob Sumroy and Professional Support Lawyers Natalie Donovan and Selmin Hakki provide corporate counsel and international practitioners with an overview of the UK legal and regulatory landscape for fintech.   ...
The International Comparative Legal Guide to Fintech 2021 - Hong Kong Chapter Partner Peter Lake and Counsel Mike Ringer provide corporate counsel and international practitioners with an overview of the Hong Kong legal and regulatory landscape for fintech.    This chapter is from The International Comparative Legal...
EFIG: European Banking Newsletter - June 2021 Development's in this month's edition include: European Central Bank Regulation ((EU) 2021/728) published in the Official Journal Single supervisory mechanism – European Central Bank adopts amendments on reporting of supervisory...
Public CbCR to be implemented in the EU Public country-by-country reporting is set to be implemented across the EU (including for non-EU headquartered groups) by early 2023 to take effect, at the latest, for the first financial year starting on or after early 2024.
Beyond COVID-19: Ending commercial tenant protections The COVID-19 commercial tenant protections have been in place since March 2020 and are due to end on 30 June 2021. The Government has launched a consultation of the potential withdrawal or replacement of these measures. This briefing considers some of the...