This article discusses the potential impacts of two proposals by the European Commission - a Council Directive on Business in Europe - Framework for Income Taxation (BEFIT) and a Council Directive on transfer pricing.
If adopted by the European Council (the Council), the new Directives will significantly impact the taxation of businesses within the EU.
This article covers the UK Information Commissioner's Office (ICO) guidance on employee monitoring.
This article looks at the types of software copyright claims commonly brought against financial institutions before the English Courts and the factual scenarios that give rise to them. It also provides practical tips on how to avoid and deal with such claims.
This briefing provides an overview of the state of affairs of Fintech regulation in Sweden.
This article covers the Swedish Parliament's adoption of a legislative act allowing for the screening of foreign direct investments (“the FDI Act”) which will make certain investments subject to mandatory notification and suspension. The FDI Act will have a significant effect on investments and M&A transactions closing on or after 1 December 2023.
This article discusses the Financial Conduct Authority's Restricted Mass Market Investments customer journey review. The review sets out findings on firms’ compliance with new rules for promotion of high risk investments to retail clients and provides examples of good and poor practice for firms to consider.
This article covers Governor Newsom's commitment to signing into law two bills that would require certain companies that do business in California to disclose their GHG emissions and climate-related financial risks.
This is a brief outline of recent environmental, social, and governance (ESG) developments, together with links to additional materials.
This guide provides resources for directors of new public companies.
This initial public offering guide will help you decide whether an IPO is the right move for your company and, if so, help you make sure your IPO goes off as quickly and as smoothly as possible, without any unpleasant surprises.