The Allen & Overy Podcast archive

OECD Pillar Talk - Domestic Implementation of Pillar Two

Domestic Implementation of Pillar Two is a new podcast that considers the domestic implementation by each of the UK, Dutch and German governments of the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two rules imposing a global minimum corporation tax rate of 15%.

Pillar Two is the series of rules designed and agreed by OECD Inclusive Framework jurisdictions with a view to setting a global minimum corporation tax rate of 15% on certain multinational groups of companies.

Moderated by tax associate Mitchell Fraser (London), this podcast features senior tax associate Sorsha Reilly (London) and tax associates Charlotte Hoff (Amsterdam) and Christoph Zilgens (Dusseldorf) in a discussions about the implementation of Pillar Two in their respective countries. Specifically, the speakers consider a range of topics, including:  

A brief overview of the Pillar Two rules

• How the effective tax rate for Pillar Two purposes is determined and the different types of top-up taxes
• The OECD’s proposed timetable for jurisdictions to implement these rules
• An update on the implementation of the Pillar Two rules in the UK, the Netherlands and Germany
• Differences between the UK, Dutch and German Pillar Two proposals.

OECD Pillar Talk is Allen & Overy’s new series of webinars, podcasts and publications. The series focuses on global tax changes being implemented as a result of the two-pillar proposals initiated by the Organisation for Economic Co-operation and Development (OECD).

New Italian arbitration rules… That’s amore?

The reform of the rules on arbitration came into effect on the 1st of March in Italy. Will the reform contribute to making Italy a more arbitration-friendly jurisdiction? In this podcast, our Litigation partner Francesca Petronio interviews Stefano Azzali, General Director of the Milan Chamber of Arbitration, to focus on the news and implications brought by the arbitration reform. 

New law on moral harassment – are you ready?

In this podcast, Maurice Macchi (counsel) and Julian Kisslinger (associate), members of the Luxembourg Employment Law team, discuss the Luxembourg law on moral harassment, which has been adopted on 9 March 2023. They address the major points and obligations for Luxembourg employers and share their point of view and practical tips on how to comply with the new law’s provisions.

Global banking turmoil: what is happening and what does it mean for Luxembourg?

In this podcast, Anne-Sophie Besançon (Associate, FS regulatory team) is joined by Jacques Graas (Partner, Corporate and M&A team) to discuss the series of recent shock waves in the banking sector and their impact on the Luxembourg financial sector.

They will in particular assess similarities and differences with the 2008 crisis, shed light on some of the legal complexities of the recent UBS-Credit Suisse deal and share thoughts on the broader trends that the recent developments may trigger for the banking industry.

Blockchain bonds: how legal frameworks are changing – Europe and UK (Part 2)

In the second part of this two-part episode, part of the “Market Horizons” series, we continue to look at blockchain bonds and how legal frameworks are changing around the world to accommodate the issuance of blockchain bonds.

In this part, we focus on (i) the recently adopted EU Pilot Regime and (ii) national legal frameworks in the UK, Luxembourg, France, Spain, Netherlands, Germany and Italy. 

The podcast is moderated by partner Frank Mausen (Luxembourg) who is joined by partners Hervé Ekué (Paris), Salvador Ruiz Bachs (Madrid), Jonathan Heeringa (Amsterdam), Nick Bradbury (London), counsels Daphne van der Houwen (Amsterdam), Daniela Schmitt (Frankfurt), Jason Rix (London) and Emiliano La Sala (Milan) and senior associate Philippe Noeltner (Luxembourg).

Insights for boards and senior management: what it takes to be an effective leader

In this episode, Sally Dewar, CEO of A&O Consulting, talks to Fran Griffiths, an independent senior executive coach and leadership mentor, about the skills, behaviours and attributes needed to be an authentic and empathetic leader.

Sally and Fran share their views on the diverse challenges facing senior business leaders such as the need to nurture a transparent and accountable organisational culture and how to manage a multi-generational workforce in a hybrid environment.

In addition, they discuss the role of the leader in setting the right tone from the top of the organisation and what it takes to communicate a clear and impactful vision.

A&O Consulting Learning Centre

Training, development and coaching of non-executive directors and senior management have continued to be a source of focus for boards and regulators alike.

In response, A&O Consulting has launched the Learning Centre, a global training programme for senior executives focused on the effective management of regulatory change. Topics covered comprise: risk management, governance, financial crime, conduct and culture, regulatory strategy and implementation.

Ieri, oggi e domani: il punto con i nostri esperti

Volare in pochi minuti tra passato recente e futuro probabile del diritto del lavoro in Italia con faro acceso sulle implicazioni per aziende e lavoratori. Una sfida per Livio Bossotto e Giorgia Giorgetti. Ce la faranno? Ascoltate il nostro podcast per scoprirlo! 

Selecting your Fund Domicile: Ireland

The next episode of Selecting your Fund Domicile covers topical fund trends in Ireland. A&O Middle East Funds & Asset Management Partner Kamar Jaffer moderates a discussion about key legal, regulatory and sustainability trends in the funds space led by A&L Goodbody Partners, Brian McDermott and Stephen Carson. 

The fork in the road – divergence of the EU and UK prospectus regimes

In this episode of Allen & Overy’s Market Horizons podcast series, partners Amanda Thomas (London), Jonathan Heeringa (Amsterdam), Paul Péporté (Luxembourg) and counsel Jennifer Cresswell (London) from A&O’s International Capital Markets practice discuss the divergence ahead in the prospectus space from a debt security perspective.

Together they cover what is coming down the track on both the EU and UK sides as the review of both prospectus regimes progresses and the UK moves forward with its future regulatory reform programme.  

Episode 5: Deconstructing Crypto - The U.S. regulatory vice tightens

In episode 5 of Deconstructing Crypto, Todd Fishman and Gene Ingoglia discuss the recent wave of regulatory actions by U.S. authorities on the crypto industry, and the increasing pressure on financial institutions and firms that provide access and services to crypto clients and markets. 

They highlight some of the key events that have occurred since December, such as the collapse of Silicon Valley Bank, the withdrawal of Signature and Metropolitan from the crypto space, the denial of Custodia’s Fed membership, the National Economic Council’s policy statement on crypto clients, the DOJ’s probe into Silvergate, and the SEC’s charges against Terraform and potential action against Paxos. 

They also explain the Securities and Exchange Commission's targeting of another digital asset market program, staking, and ongoing enforcement action in this space. 

Todd and Gene analyze the implications of these developments for the crypto industry and the legal and strategic challenges that crypto actors face in navigating a complex and evolving enforcement landscape.