Horizon Scanning

In this special episode of our Tax News podcast, Zoe Andrews and Tanja Velling asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP, what U.S. tax policy may look like during a second Trump Administration. During the episode, we cover: * The significance of the Republican Party achieving a “trifecta” in the November 2024 elections. * How tax legislation can be passed by simple majority vote through the Budget Reconciliation process. * What policy proposals could be on the table and how you can look out for clues as the incoming Administration’s policies develop. Listen to the podcast to learn more about what might happen next on U.S. tax policy.

Harry Hecht and Moira Thompson Oliver, joined by Michael Arnold, Partner at Cravath, Swaine & Moore LLP, reflect on the evolving ESG landscape following recent elections in the US, UK, and EU. They explore whether ESG policy has become clearer or more opaque, given the varying political contexts. The discussion highlights the persistent transatlantic divergence in ESG priorities, with the US showing signs of potential pullback, while the EU and UK maintain stronger momentum, albeit with certain challenges. The conversation delves into critical developments shaping the ESG agenda, including the EU elections and then Draghi Report's potential to spur innovation and competitiveness, the implications of US federal and state policy divergence post-election, and how the EU 'Omnibus' instrument might simplify disclosure requirements and rein in over-reporting. They also offer insights on how companies can effectively respond to these trends.

With global office markets steadily improving post-Covid, join Jane Edwarde and Phil Linnard as they discuss some of the key themes and trends with Lee Elliot, Global Head of Occupier Research at Knight Frank. This episode highlights the interesting link between office occupancy and employment policy, focusing on the London office market and how this compares to other global cities.   They explore the challenges and opportunities ahead for developers, customers, employers and employees as we approach 2025.

As regulators across the UK and Europe ramp up their scrutiny of green claims, businesses face increasing pressure to ensure their environmental messaging is transparent and compliant. Join Slaughter and May partners, Tim Blanchard and Lisa Wright, as they explore the key points businesses need to be aware of when making green claims.

How will competition authorities shape the future of AI for businesses and consumers? Partner Jordan Ellison and Senior PSL Annalisa Tosdevin discuss the current focus of competition authorities on the AI sector, and what this could mean for businesses and consumers in practice.