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Revised OECD tax treaty guidance as “temporary” COVID-19 travel restrictions continue to impact business operations The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on questions around the creation of permanent establishments and changes in tax residence as the guidance issued... Competition law and sustainability: Expectations for 2021 The interplay between competition law and sustainability was a hotly debated topic in the competition law community in 2020. This briefing provides an indication of the developments we can expect in this space in 2021 from Europe’s competition regul... The Space Law Review - Second Edition: Taxation Tom Gilliver contributes the chapter on taxation in this second edition of The Space Law Review, one of the Expert Panels in the Law Reviews series. For companies in the space industry, tax is an important factor in determining where to base themselves. ... Pensions Bulletin - January 2021 In this month’s Pensions Bulletin, we report on developments in the ongoing scheme funding code consultation and on updated guidance from the Pensions Regulator on scheme returns. We analyse the implications of the end of the Brexit transition perio... "Landmark" Pensions Bill completes Parliamentary process Overview of provisions in the Pension Schemes Bill 2019/21 covering: new Pensions Regulator powers and penalties, Pensions Dashboards, changes to defined benefit scheme funding, action in relation to climate change risk, and new restrictions on transfers ... The Banking Litigation Law Review - Hong Kong Chapter - 4th Edition Hong Kong chapter of the fourth edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation. Litigation involving banks shows little sign of slowing and continues to evolve. Disputes that have arisen in th... Competition & Regulatory Newsletter (13 - 26 January 2021) European Court of Justice issued judgment on duration of bid-rigging infringement European Court of Justice issued judgment on duration of bid-rigging infringement  The European Court of Justice ruled that the duration of a winning company’s ... The Banking Litigation Law Review - United Kingdom Chapter - 4th Edition UK chapter of the fourth edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation. Litigation involving banks shows little sign of slowing and continues to evolve. Disputes that have arisen in the past ... Tax and the City Review for January 2021 Mike Lane and Zoe Andrews consider the decisions in Warshaw, Development Securities, and Gallaher; the impact on the UK’s tax rules of the EU-UK Trade and Co-operation Agreement; and the latest report on the Code of Practice on Taxation for Banks. ... Transforming Interest Rate Benchmarks – The loan market is transitioning to risk-free rates We have observed a fairly sharp increase in the number of risk-free rate (RFR) linked and rate switch facilities over the last three months. As the number of completed transactions grows, banks are in general becoming more confident with RFRs and the poin...