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The Trump Effect: US Foreign Tax Policy President Trump did not impose additional tariffs immediately after his inauguration. But among the executive orders that he signed on inauguration day is a firm rebuff of the OECD/G20 Inclusive Framework’s Two-Pillar Solution and the starting point for a... Competition and Regulatory Newsletter: “The world is not waiting for us”: European Commission President Ursula von der Leyen unveils European Commission’s Competitiveness Compass On 29 January 2025, European Commission President Ursula von der Leyen unveiled the Commission’s Competitiveness Compass. Focusing on the three transformational imperatives identified by Mario Draghi in his 2024 report on “The future of European competiti... New Public Offers and Admissions to Trading Regime: FCA consults on further aspects including facilitating issuance of low denomination bonds On 31 January 2025, the FCA published Consultation Paper CP25/2: Further Changes to the Public Offers and Admissions to Trading Regime and the UK Listing Rules which sets out further proposed changes as part of the reforms to the UK prospectus regime... Competition and Regulatory Newsletter: “Rapid, meaningful change”: CMA unveils new proposals for merger reviews in line with UK Government’s strategic steer On 13 February 2025, the UK Government issued its long-awaited draft strategic steer to the Competition and Markets Authority for consultation. The steer sends a clear message that the Government expects the CMA to support its pro-growth agenda in the exe... The EU’s Digital Services Act and UK Online Safety Act: where are we now? In this briefing, we provide a recap of the DSA and explore the Commission’s recent enforcement action. We also look at how the OSA compares to the DSA, and outline the steps Ofcom is taking to implement the UK’s online safety regime. As we will explain, ... Tax and the City Review - February 2025 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider: the UK Court of Appeal’s decision in ScottishPower that payments in lieu of penalties are tax deductible; HMRC’s supplementary draft guidance on the UK’s implementation of the ... Competition Law in the Digital Age - February 2025 Our Competition Law in the Digital Age newsletter is intended to provide insights on modern-day competition law developments in a bite-sized format. This edition covers the future of EU competition policy, enforcement of the P2B Regulation, the UK’s Digit... Competition and Regulatory Newsletter: Court of Justice rules that digital platforms can be required to ensure third-party interoperability, despite lack of “indispensability" On 25 February 2025, the European Court of Justice (CJ) delivered its ruling in the Android Auto case. The Court held that a dominant platform’s refusal to enable interoperability between its platform and a third-party app – where such interoperability wo... Employment Bulletin - March 2025 Topics covered in this bulletin: 12 month non-compete covenant; Dismissal because of Facebook posts; drivers were workers and backstop on holiday pay claims is unlawful; Time limit for discrimination claim Court grants injunction to enforce 12 month non-c... Executive Remuneration briefing The UK Government has published its proposed Companies (Directors’ Remuneration and Audit) (Amendment) Regulations 2025 (the Regulations). The purpose of the Regulations is to repeal most of the requirements relating to the directors’ remuneration ap...