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Public CbCR to be implemented in the EU Public country-by-country reporting is set to be implemented across the EU (including for non-EU headquartered groups) by early 2023 to take effect, at the latest, for the first financial year starting on or after early 2024. Beyond COVID-19: Ending commercial tenant protections The COVID-19 commercial tenant protections have been in place since March 2020 and are due to end on 30 June 2021. The Government has launched a consultation of the potential withdrawal or replacement of these measures. This briefing considers some of the... Acquisition Finance 2021 guide: Hong Kong Chapter A guide to the key aspects of acquisition finance in Hong Kong. This guide includes a market overview and guidance on leveraged buyouts (LBOs), COVID-19 considerations, mezzanine/payment-in-kind (PIK) loans, bridge loans, high-yield bonds, intercreditor ... Hong Kong: Sustainability webinar – recent developments On 15 June 2021, Peter Brian hosted a webinar with Dr. Thomas Tang, CEO at PJ Sustainability Consulting and Adjunct Professor at City University of Hong Kong Business School, Grace Hui, Head of Green and Sustainable Finance at HKEX, and Lisa Chung, Partne... Analysis - Conflicts in the Tax Code: Two case studies In The Prudential Assurance Company, the First-tier Tribunal was faced with a case of two provisions in the VAT rules producing contrary outcomes, with no clear way of determining which should prevail. In a similar vein, a familiar and long-standing confl... Euromoney and the main purpose test: is the case law consistent? In Euromoney, the FTT held that the share for share exchange provisions of TCGA 1992 s135 applied to the transaction in question. They were not disabled by the main purpose test in TCGA 1992 s137, even though the avoidance of a tax liability was one ... Acquisition Finance 2021 guide: UK chapter A guide to the key aspects of acquisition finance in the United Kingdom (England and Wales). This article includes a market overview and guidance on leveraged buyouts (LBOs), COVID-19 considerations, mezzanine/payment-in-kind (PIK) loans, bridge loans, hi... Employment Bulletin - June 2021 Committee panel member was a worker; Formal employer and secondee company vicariously liable; employer cannot cure fundamental breach; Dismissal was not materially influenced by whistleblowing Committee panel member was a worker Summary: The Employment ... Competition & Regulatory Newsletter (26 May - 8 June 2021) European Commission imposes fines on investment banks for taking part in a European Governments bonds trading cartel European Commission imposes fines on investment banks for taking part in a European Governments Bonds trading cartel On 20 May 2021 the ... Get set, update! European Commission publishes finalised SCCs for data transfers On Friday 4 June 2021, the European Commission published the final version of its long awaited standard contractual clauses for transferring personal data outside of the EEA (SCCs). It also published its template clauses for transfers between controllers ...