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European commission seeks views on competition law and sustainability The European Commission has published a call for contributions seeking ideas from stakeholders on how to adapt the European competition rules to support environmental goals.
European commission seeks views on competition law and sustainability The European Commission has published a call for contributions seeking ideas from stakeholders on how to adapt the European competition rules to support environmental goals.
International tax reform – winners and losers The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant improvement on what we already have. The proposal is based around two pillars: Pillar One seeks to re-allocate...
Incentives Bulletin - October 2020 UT reverses FTT decision; right to acquire securities option;  SAYE guidance; HMRC publishes research into tax-advantaged share schemes; GAAR Advisory Panel opinion; Spotlight 56;
Redundancy in Focus - Brexit and COVID-19: the perfect storm? COVID-19 has forced corporates to re-evaluate their recovery plans and consider alternative measures to protect their long-term futures. One such measure is redundancies. In the first of a new, five-part podcast series addressing business-critical areas...
International Tax Competitiveness Index 2020: the results are in The Tax Foundation has published the International Tax Competitiveness Index 2020 which assesses the relative competitiveness and neutrality of OECD nations’ tax system by looking at 40 tax policy variables across five categories. In the overall...
Raising capital through sale and leasebacks: In conversation with JLL Last year saw EMEA corporate sale and leaseback transactions hit a record high. With such transactions seen as an effective source of capital raising, and in the midst of the COVID crisis, is this upward curve set to continue? In this podcast, Michael...
Competition & Regulatory Newsletter General Court partially annuls inspection decisions in French supermarkets investigations On 5 October 2020 the General Court partially annulled 2017 European Commission inspection decisions in relation to an investigation into potential anti-competitive...
Brexit preparedness check: customs and trade in goods The briefing, produced jointly by the Best Friends group of BonelliErede, De Brauw Blackstone Westbroek, Hengeler Mueller, Slaughter and May and Uría Menéndez, provides an overview of the anticipated arrangements for the movement of goods...
Brexit preparedness check: customs and trade in goods The briefing, produced jointly by the Best Friends group of BonelliErede, De Brauw Blackstone Westbroek, Hengeler Mueller, Slaughter and May and Uría Menéndez, provides an overview of the anticipated arrangements for the movement of goods between the UK...
New credit checks needed? Changes to the UK Government’s CCFF scheme to support large businesses On Friday HM Treasury and the Bank of England announced some important changes to the Covid Corporate Financing Facility (CCFF) that apply with immediate effect. The details of the changes are set out in the Bank of England’s updated &lsquo...
OECD pushes back deadline for international tax reform The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged that a multilateral, consensus-based solution will not be agreed by the end of 2020. The blueprints will be presented to...
Individuals not off the hook - sponsor principal banned for five years for failing to discharge supervisory duties Client briefing on the Securities and Futures Appeal Tribunal’s decision to prohibit a sponsor principal from re-entering the industry due to breach of supervisory duties.
United Biscuits’ hopes of a VAT refund crumble The CJEU has held in the United Biscuits case that pension fund management services provided to occupational pension schemes are not within the VAT exemption for insurance transactions. This is bad news for United Biscuits and the other taxpayers with...
Tax and the City Review for October 2020 Mike Lane and Zoe Andrews look at the decisions in McCabe and Newey; HMRC statistics; ESMA recommendations; and plans for an EU-wide system for withholding tax relief at source.