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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 Update: The FCA no longer expects firms to have a Consumer...
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...
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...
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...
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.
Employment Bulletin - January 2023 Topics covered in this bulletin: Employment law changes from 2023 Settlement offer at grievance hearing was “without prejudice”  Need for consultation before dismissal of employee in redundancy pool of one Horizon scanning  Employment...
Competition & Regulatory Newsletter: Two Advocate General opinions issued in relation to sports competitions: European Super League and International Skating Union cases In recent weeks, Advocate General Rantos has issued two opinions that could have a significant impact on future cases related to sports competitions, should the European Court of Justice agree with the Attorney General’s conclusions. In the European...