Insights All

Employee Incentives Update | Autumn 2018

Welcome to our Employee Incentives Update for autumn 2018. This edition covers: additional flexibility for participants in SAYE plans; a focus on HMRC Spotlights; forthcoming corporate governance changes high on...

Written on: 18 Oct 2018

Read time 4m

Belgium | changes to benefits in kind and indemnities

In practice, business expenses are often reimbursed via detailed expense reports that are substantiated by supporting documents. However, for certain expenses the Belgian tax authorities accept the payment of lump-sum...

Written on: 17 Oct 2018

Read time 3m

Belgium | Stock options granted to Belgian workers: new rules when granted by a non-Belgian company

Belgium has a specific tax regime for stock options that can result in the taxation of a benefit in kind upon free grant of the option and subsequent relief of...

Written on: 17 Oct 2018

Read time 2m

Information note for small public offerings or the admission to trading on an MTF

The Royal Decree transposes several provisions of the new Prospectus Regulation (Regulation (EU) 2017/1129) and follows on from the law of 11 July 2018 (the Law) which regulates specific national...

Written on: 15 Oct 2018

Read time 2m

Proposed copyright Directive: European Parliament adopts its position

The European Parliament voted in favour of modernising the EU Copyright Directive to better reflect the digital domain and online content. The Vice-President for the Digital Single Market, Andrus Ansip,...

Written on: 24 Sep 2018

Read time 6m

International Tax Update | September 2018

Osborne Clarke bolsters its international tax offering with appointment of new Dutch Partner We are delighted to announce that we have hired tax specialist Job van der Pol to strengthen...

Written on: 18 Sep 2018

Read time 1m

Business associations and information exchange: Belgian Competition Authority issues Guidelines on information exchange on markets and prices

On 12 September 2018, the Belgian Competition Authority (BCA) released its draft Guidelines on information exchange pertaining to markets and prices. The Guidelines target business associations (federations of undertakings or...

Written on: 17 Sep 2018

Read time 5m

Taxation of cryptocurrencies in Europe: an overview

What is cryptocurrency? The term "cryptocurrency" emerged as a reference to a Bitcoin-style digital currency whose ownership (at issue and following any subsequent transfers) is recorded as a chain of...

Written on: 17 Sep 2018

Read time 9m

The Digital Revolution: Blockchain – the legal issues

Catherine Hammon, Digital Revolution Knowledge Lawyer, and Nick Thody, Head of Knowledge, examine the practical applications and legal issues surrounding blockchain. Our Digital Revolution series explores a range of disruptive topics including artificial intelligence...

Written on: 13 Sep 2018

Read time 1m