All Insights
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Digital Regulation
Greenwashing: the current position of the Spanish laws
The European Commission is seeking to adopt the first set of hard law rules to address greenwashing by regulating the
Employment and pensions
The right to a prior hearing in the disciplinary dismissal procedure
The High Court of Justice of the Balearic Islands declared the disciplinary dismissal of a worker to be unlawful because
Banking and finance
Over-adjusted EBITDA? A review of synergies and the related controls in loan agreements
How is EBITDA being adjusted in mid-market leveraged finance transactions?
Regulatory Outlook
Sanctions and export control | UK Regulatory Outlook March 2023
OFSI updates maritime services and oil price cap guidance | UK amends guidance on licensing for Russian sanctions | Update
ESG – Environmental, Social and Governance
Playing fair to save the planet: when UK and EU competition law meets sustainability
How competition law is adapting to the growing demand for sustainable business collaborations
Corporate
VC Focus | Guide for structuring VC funds in the Netherlands
What are the most commonly used Dutch fund vehicles, how are they treated for tax and what is the Dutch
Business crime
Are you prepared for the UK Economic Crime Levy?
Entities supervised under AML rules whose UK revenue exceeds £10.2m a year will see a new levy appear on their
Knowledge Notes
UK Knowledge Collection | Greenwashing risk, consumer credit reform, and digitalisation of tribunal proceedings
A selection of the latest topical insights and events from Osborne Clarke
Tax
Spain's National High Court declares directors' remuneration is a deductible expense
The National High Court pro-taxpayers position is in conflict with tax authorities
Regulatory and compliance
What the Whistleblowing Directive means for reporting channels in corporate groups
The directive's adoption raises questions about implementing whistleblower channels in entities of a group of companies
Regulatory and compliance
Europe steps up 'greenwashing' vigilance with new directive proposal
What does a Green Claims Directive mean for business and what is the regulatory 'state of play' in Europe and
Financial Services
Financial Conduct Authority lays down clear priorities for UK payments sector
UK financial services regulator warns of 'unacceptable risk' that some payments firms pose to customers and the financial system's stability