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BLOG: GloBE Administrative Guidance In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the Commentary as amended from time to time by Administrative Guidance. This guidance is expected to be issued... ESG in 2023 - Forward Look 2023 is already a month old and the ESG landscape continues to evolve at lightning speed. Here are our top 10 ESG topics for businesses to look out for during the remainder of the year, and the reasons why. 2023 is already a month old and the ESG landsc... Is tax competition dead? What factors do multinationals take into account? This article considers some of the tax criteria that a corporate group may consider when assessing the location of its parent company and/or operations. When a business is able to choose where to establish (or relocate) itself, one relevant consideration... Competition Law in the Digital Age - February 2023 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 German gatekeeper rules, parity clauses, customer data usage and music streaming. ... What does it take to be a Consumer Duty champion? With six months to go until the FCA's Consumer Duty comes into force, Heather Broadbent takes a look at what it might take to be a Consumer Duty champion.  Heather Broadbent, Associate On 25 January 2023, with six months to go before the Consum... Competition & Regulatory Newsletter: European Court of Justice delivers Unilever Italia judgment On 19 January 2023, the European Court of Justice delivered its judgment in the Unilever Italia case. In its judgment, the Court extends the application of its landmark 2017 ruling in the Intel case, and clarifies the evidentiary standard that must be met... Pensions Bulletin - January 2023 DB Funding Code; DC trustee guidance; defined benefit and hybrid scheme return; Pension Protection Fund levy rules; failure to make adequate checks on transfer In this month’s Pensions Bulletin, we cover:  A new draft Funding Code of Practi... The year in UK GDPR regulatory enforcement action When John Edwards took office as the new Information Commissioner in January 2022, he faced a dauntingly full in-tray. Since the introduction of the GDPR in May 2018, the ICO has been criticised for a sometimes inconsistent and opaque approach to regulato... Tax and the City Review for January 2023 Mike Lane and Zoe Andrews discuss the cases of Centrica (expenses of management) and Kwik-Fit (unallowable purpose), the consultation on the VAT exemption for fund management services, amendments to the taxation of reinsurance of BLAGAB and the 2022 repor... BLOG: International tax reform – now more worth the effort? At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which will follow in the coming months.