All Insights
TMC Tax Focus | Profit attribution in a changing commercial environment
An international focus on preventing 'base erosion and profit shifting' (or 'BEPS') has brought in fundamental changes to the allocation
Osborne Clarke responds to call for input on UK funds regime review
Reform of the UK funds regime is welcome but should focus on improvements to existing UK fund vehicles alongside any
Public Service Pensions Update | April 2021
In this edition, we look at a range of developments relevant to administration, governance and investment.
Planning policy plays gatekeeper role in delivering smart, sustainable and collaborative cities
Our series exploring how buildings can contribute to the 'smartness' of the city environment concludes with a look at the
How 'reality checks' can tailor IT security obligations to specific projects
Can information technology security be considered an 'obligation of result'?
Digital Markets Unit: what we know and what to expect
New tech watchdog will assess codes of conduct and create a level playing field for digital markets
European Commission proposes new regulatory framework for artificial intelligence
Draft legislation will create a pyramid of risk-based regulation for artificial intelligence in the EU, including heavy fines for non-compliance
The Energy Transition | Ofgem introduces half-hourly settlement, a new emissions reduction target for the UK, and a spotlight on green hydrogen
This week we look at Ofgem's introduction of half-hourly settlement in the retail electricity market, the UK government's new commitment