All Insights

Tech, Media and Comms

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

Tax

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

Employment and pensions

Public Service Pensions Update | April 2021

In this edition, we look at a range of developments relevant to administration, governance and investment.

Smart cities

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

IT and data

How 'reality checks' can tailor IT security obligations to specific projects

Can information technology security be considered an 'obligation of result'?

Competition, antitrust and trade

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

AI, Data and Transformative Technologies

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

Energy and Energy Transition

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