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Competition & Regulatory Newsletter European Commission approves State aid measures contributing to EU environmental and climate goals In this update, we look at the following development: The European Commission has recently approved a number of State aid measures designed to further envir... Read your tax rulings carefully..... A recent UK tax tribunal decision, relating to the UK corporation tax treatment of a “tower” structure, serves as a useful reminder of the limitation of tax rulings. Pensions Bulletin Dashboards; CDC consultation; GMP conversion guidance; PPF publication on contingency planning for employer insolvency; Reminder: disclosure about pooled investment funds Topics covered in this bulletin: New law Dashboards – Government response published... IAS 1: implications for companies facing a potential financial covenant breach Briefing considering the implications of IAS 1 for companies that need to address potential breaches of financial covenants under their loan documentation. In this briefing, Kathrine Meloni and Samyuktha Rajagopal consider the implications of IAS 1 for c... 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 2... 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 reportin... 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...