Search results

Please enter search term
International tax reform: marketing intangibles proposal attracts support The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's proposals to achieve a consensus from the (now 129) countries that are committed to finding a global...
Brexit Essentials: The Customs Union Our latest Brexit Essentials recalls the characteristics and consequences of a potential customs union between the EU and the UK. The possible formation of a customs union between the EU and the UK after Brexit has recently emerged as a central topic of...
Competition & Regulatory Newsletter European Commission publishes report on EU loan syndication and its impact on competition in credit markets On 5 April the European Commission published a report on “EU loan syndication and its impact on competition in credit markets”. The study focused...
Tax and the City Review for April 2019 Mike Lane and Zoe Andrews consider the Commission’s State aid decision on the UK’s CFC rules, the Danish conduit cases, the FTT decision in Gallaher and the Supreme Court decision in Lehman Brothers. The Commission’s State aid decision...
Employment Bulletin Employment rates and limits; Compensation for refusal to allow rest breaks; BEIS Parliamentary Committee Report on executive rewards; Unfavourable treatment arising from disability Topics covered in this bulletin: Employment rates and limits: April...
AI and the effect on tax allocation Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business models. A particular focus has been the problems associated with highly digitalised business, although some...
Latest Government cyber report: targeted attacks and impact of GDPR The briefing summarises the latest Cyber Security Breaches Survey 2019 and offers practical tips we have drawn from the survey and our experience of advising on cyber incidents. The Government’s latest Cyber Breaches Survey was published this week. In...
Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published...
Competition & Regulatory Newsletter Highlights on the new Foreign Investment Law in China On 15 March 2019 the National People’s Congress of the People’s Republic of China passed the Foreign Investment Law, which will come into effect on 1 January 2020. The new legislation aims to...
Recent changes in the UK retail electricity market This briefing contains our observations of the UK retail electricity market  Increased competition in the UK retail electricity market has benefited consumers, but has not been without risk, with eight suppliers failing last year. Read...