Search results

Please enter search term
Spot the difference: how does the LMA's documentation for East African borrowers compare to its English law counterparts? Article considering the current scope of the LMA's loan documentation for Africa and the key features of the LMA's template for borrowers in Kenya, Nigeria, Tanzania, Uganda and Zambia. LMA facility agreement templates have been in existence for almost...
EU State aid decision on UK CFC rules The full decision in the EU State aid investigation into the UK CFC rules for non-trading finance profits (“NTFP”) has now been published. 
UK tax free cross-border transfers In the recent case of Gallaher, the UK’s First-tier Tax Tribunal reached a surprising conclusion on the UK’s intra-group transfer regime.
Market Abuse Regulation - Periodic financial reporting and inside information The FCA has finalised its guidance on periodic financial reporting and inside information. This briefing summarises the guidance and what companies should be doing in light of the guidance. The FCA has finalised its guidance on periodic financial...
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...
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...
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’...
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,...
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...
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...