Lucy Urwin
Macfarlanes LLP
Articles
Pillar Two proposals: what you need to know
Global, OECD, United Kingdom - December 30 2021 The main component of Pillar Two is the GloBE rules. They aim to ensure that large MNE groups pay a minimum effective tax rate (ETR) of at least 15%…
Is an EU carbon border tax on the horizon?
European Union, United Kingdom - May 13 2021 Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some EU…
ESG in the boardroom: the rise of the "CFSO"?
United Kingdom - May 11 2021 Given the popular view that a company’s ESG profile can have a material effect on its financial performance, you might expect that combining…
Challenges and opportunities for ESG-linked pay in 2022
United Kingdom - April 14 2022 Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive remuneration. We…
ESG and remuneration - how do your practices measure up?
United Kingdom - April 29 2021 Environmental, social and governance (ESG) factors are increasingly present as a feature of good corporate governance and as a key issue of interest…
