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Corporate
Reinstatement of the accounting moratorium
Approval of the extended moratorium on business dissolutions affected by COVID-19
Corporate
What are the criteria for proportionality in determining directors' remuneration in Spain?
How to determine whether the management body's remuneration, approved by the General Meeting, is proportional in light of the Supreme
Dispute resolution
UK government announces launch date, revised guidance and new secondary legislation for the Foreign Influence Registration Scheme
FIRS will come into force on 1 July 2025 and businesses should identify any arrangements that might require registration
Competition, antitrust and trade
What's in the UK and India's historic trade deal?
After years of on-off negotiation, the deal should unlock significant opportunities for businesses in both countries
Life Sciences and Healthcare
Will the UK government implement recommendations for the engineering biology sector?
Government responds to recommendations from Lords committee and Regulatory Horizons Council
Artificial intelligence
Guardians of innovation: US businesses in Europe need to protect trade secrets in the age of AI
Dynamic AI-aware governance frameworks can help safeguard intellectual assets often worth billions of dollars
Employment and pensions
Six common employment law pitfalls for US companies operating in Germany
What are the common mistakes from an employment law perspective made by US companies operating in Germany?
Employment and pensions
UK Employee Incentives Update | May 2025
Employment-related securities reporting obligations and recent employee tax developments
ESG – Environmental, social and governance
ESG Knowledge Update | April 2025
Welcome to our Osborne Clarke ESG Knowledge Update, which offers a round-up of legal, regulatory and market news
Corporate
Spain to amend takeover bid regime for companies listed on multilateral trading facilities
The new regime will be applicable to takeover bids announced after the entry into force of the Draft Royal Decree
Workforce Solutions
UK Spring Statement 2025: tax anti-avoidance rules with criminal sanction target staffing supply chain
Users and suppliers of contingent workers can expect a more hostile HMRC in addition to proposed 'umbrella' legislation
Tax
Pillar 2 and M&A transactions: navigating the new Global Minimum Tax regime
This article, by Osborne Clarke partner Esther Villa, was adapted from an article first published in the International Tax Review
