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GloBE: learning the lessons of the past The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an overview) which requested comments on the "use of financial accounts as a starting point for the tax base de... Managing the Energy Transition - "Mind the Gap" Making the transition to a carbon neutral global economy is increasingly seen as a “must”. Making the transition to a carbon neutral global economy is increasingly seen as a “must”. The oil and gas industry and wider energy sector... Employment Bulletin Regulation of confidentiality agreements; judge was a “worker” for the purposes of whistleblowing protection; dismissal was not race discrimination; Removal of evaluative conclusions Topics covered in this bulletin: Regulation of confidentiality agreemen... How to choose your holding company location Sara Luder and Charles Osborne look at the tax issues which may affect where a holding company might be established, or where an existing holding company might migrate to. There have been some significant recent international developments that may affect ... Consultation on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two Another day, another proposal to substantially change the international tax architecture.  This time it is the GloBE Proposal under Pillar Two. The ORIP rules: intangible property held in the Crown Dependencies It may be tempting to think that, following the renegotiation of the double tax treaties (DTTs) between the UK and the Crown Dependencies (Guernsey, the Isle of Man and Jersey), entities resident in one of them would fall outside the scope of the UK&... Tax and the City Review for November 2019 Mike Lane and Zoe Andrews look at the Tribunal decisions in Panayi and the Irish Bank case. They also consider the International Tax Competitiveness Index and the PwC report on the fiscal competitiveness of the UK for banking business. In Panayi, the FTT... Competition Law in the Digital Age This edition covers the new role for the European Commissioner as head of Competition and Digital policy, and two European reports on reforming competition policy.   Our Competition Law in the Digital Age newsletter is a quarterly publication i... Changes to the Electronic Communications Code This briefing examines the Government's proposed changes to the Electronic Communications Code, giving operators a new route to seek Code rights. The Government has responded to the consultation on the Electronic Communications Code and introduced legisla... Real Estate Newsletter Party walls, Land Transaction Tax, electronic execution, forfeiture and CVAs, email exchange, part of the land, leasehold restriction Topics include: Party walls Land Transaction Tax Electronic execution Forfeiture and CVAs - Discovery (Northampton) v De...