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The UK's proposed small banks' prudential regime The PRA's first consultation on its proposed simplified regime for smaller non-systemic banks and building societies (the Small Banks Regime), published earlier in 2022, has generated a fair amount of feedback from different stakeholders. As well as banks...
The UK's future regulatory framework Following the UK's Treasury Department response to its final consultation on its review of the UK regulatory framework (the Review), its proposals, largely unamended following consultation feedback, are being legislated for through the Financial Services...
German Tax Authorities publish long awaited guidance on new RETT law The 2021 reform of the German Real Estate Transfer Tax Act (Grunderwerbsteuergesetz or GrEStG) included, among other things, three important changes.  Under the revised Partnership Rule in §1(2a) GrEStG, the transfer of at least 90% of the interests in a...
Transfer pricing and EU State aid – CJEU reaffirms national tax autonomy and annuls Commission’s decision in Fiat case Where should the line be drawn between the prohibition on State aid and Member States’ fiscal autonomy? According to the Commission and the General Court, the Luxembourg tax ruling given to Fiat fell on the wrong side of this line and constituted unlawful...
Hold On! There’s no Hold Up or Hold Out When can a Standard Essential Patent (SEP) owner obtain an injunction against an infringer? The Court of Appeal clarifies in Optis v Apple. The Court of Appeal has confirmed, in Optis v Apple, that once a UK SEP has been found valid, essential and...
G7 Publishes Compendium on Competition in Digital Markets Competition authorities from the G7, along with a number of guest authorities, have recently published a compendium on competition in digital markets.  The compendium provides an overview of how different authorities are working to promote competition in...
Finland fills the gaps in tax legislation - impact on non-resident real estate investors With the parliamentary elections looming in a few months, the Finnish Government has stepped on the gas pedal to ensure it can enact tax laws aiming to seal the Finnish tax base in accordance with the Government Programme of 2019. Unfortunately, not all...
Progress on international tax reform? I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project, but now, in the face of the back-and-forth of UK domestic tax policy, I almost find myself taking solace in its steady...
Are you on top of your cyber supply chain risk? If not, new NCSC guidance may help Is your organisation one of the mere 7% of businesses who review the cyber risks posed by your wider supply chain, or one of the 93% that don’t? If it’s the latter, the National Cyber Security Centre’s (NCSCs) new supply chain guidance may help. Designed...
UKIPO publishes guidance on examining patent applications for AI inventions As promised in its response to its Call for Views on AI and IP, the UKIPO has published a set of guidelines clarifying how it will examine patent applications for inventions relating to AI.   Background As readers of The Lens will know, there has been a...