Search results

Please enter search term
The Banking Regulation Review - 13th edition - Hong Kong Chapter The Banking Regulation Review is an annual survey of the key developments in banking regulation worldwide including chapters on International initiatives and the European Union. The Banking Regulation Review is an annual survey of the key developments in... A new dawn for vertical agreements in the EU and UK? Ten years after the European Commission introduced the first Vertical Block Exemption Regulation (VBER), it was faced with assessing whether this tool was still fit for purpose in a business environment transformed by the growth in online sales and the ri... EFIG: European Banking Newsletter - June 2022 Developments in this month's edition include: TARGET2-Securities - ECB publishes Annual Report 2021 Desks mapping review - ECB considers integration of Brexit banks in European banking supervision Resolution framework public interest assessment -... Pensions Bulletin - June 2022 Topics covered in this bulletin: The latest from the Pensions Regulator (TPR) on its powers of enforcement and prosecution. Guidance from the Pensions Administration Standards Association (PASA) on best practice in processing DB transfers, likely to b... BLOG: EU CFC State aid decision: the death of Cadbury Schweppes? The General Court released its decision in the UK's and ITV's appeals against the Commission's decision that the UK's CFC finance company exemption constituted State aid in so far as it applied to profits attributed to UK activities. Spoiler ale... BLOG: Ok, I was wrong (or when tax doesn't follow form but in my view should have) A little over a year ago, I wrote a post called "The cautionary tale of Mr Bostan Khan". It was prompted by the Court of Appeal decision in Bostan Khan v HMRC and I wrote it because I thought it neatly illustrated the way that the tax consequenc... BLOG: Net Zero: can tax help guide a unified approach? It is perhaps trite to say that tax can be used as the proverbial carrot and stick alike - or simply as a revenue raiser. It also goes without saying that policy design is a tricky affair, requiring both a precise determination of the desired behaviour, a... BLOG: Taxing oil and gas: a new tax and an investment incentive The introduction of the “Energy Profits Levy” announced by the UK Chancellor on 26 May 2022 to take effect from the same date would appear to reverse the trend to reduce tax rates and increase incentives for investment as the North Sea oil and gas industr... The Banking Regulation Review - 13th edition - International Initiatives Chapter This 13th edition of The Banking Regulation Review contains chapters on the UK and Hong Kong as well as on International Initiatives and an overview of the European Union This chapter of the Banking Regulation Review summarises the most important interna... The Banking Regulation Review - 13th edition - EU Chapter This 13th edition of The Banking Regulation Review contains chapters on the UK and Hong Kong as well as on International Initiatives and an overview of the European Union This chapter of the Banking Regulation Review provides an introduction to the ...