Chinese Taipei has requested World Trade Organization (WTO) consultations with Canada regarding Canadian measures that impose tariff rate quotas and surtaxes on certain steel imports, as well as a global duty on steel derivative goods. The consultation outlines Chinese Taipei’s claim that these measures are inconsistent with provisions of the GATT 1994 and the Agreement on Import Licensing Procedures. It provides an opportunity for the parties to discuss the matter and seek a mutually satisfactory resolution. If consultations do not resolve the dispute within 60 days, Chinese Taipei may request adjudication by a WTO panel.

MLex: EU importers of Chinese biodiesel will see preliminary anti-dumping duties of up to 36.4%, the European Commission has said in a pre-disclosure notification published on 19 July 2024.

MLex: Chinese imports fueled a sharp increase in anti-dumping measures imposed by the European Commission last year, MLex has learned, highlighting the growing challenge facing European policymakers to shield local producers from what is seen as unfair competition from the world's largest exporter of goods. The Commission imposed definitive duties in 26 cases last year following an investigation, 17 of which involved goods from China.

MLex: EU imports of phosphorous acid from China will be subject to punitive dumping duties of 122.8% at the EU's borders. The measure will start applying on 19 November 2025, the European Commission said Tuesday.

MLex: Imports of prepared or preserved sweetcorn in kernels from China will be subject to dumping duties ranging between 31% and 54.3% at EU borders, the European Commission said in a formal notice issued 6 February 2026. The measures will be in place for five years.

MLex: Imports of ceramic table and kitchenware from China into the EU will be subject to an increased country-wide dumping duty of 79%, the European Commission said on 6 February 2026. Following a 2024 partial interim review, the regulator concluded that the previous level was no longer sufficient to tackle dumping. Only in October 2025, the commission re-imposed definitive dumping duties of up to 36.1%, following an expiry review.

MLex: Imports of new tyres for passenger cars and light trucks from China into the EU are hit with definitive measures of up to 45.3% to counter dumping, the European Commission said on 7 July 2026. The measures follow an investigation opened in 2025, after the Coalition Against Unfair Tyre Imports filed a complaint with the trade regulator.

Controls over communications put in place in financial institutions that offer a wide range of services designed to avoid confidential information being transferred to another part of the organisation which could lead to conflicts of interest.

This table compares the tax treatment of: • sole traders • partnerships (which in this table includes general partnerships, limited liability partnerships (LLPs) and limited partnerships), and • companies This table does not consider any reliefs or exemptions which may be available to particular taxpayers or any anti-avoidance provisions which might apply to particular circumstances. For the rates and thresholds applicable in the current tax year, see Practice Note: Key UK tax rates, thresholds and allowances. For further details about the tax treatment of each type of business vehicle, see Practice Note: Forms of business vehicle—tax summary. For further details on the choice between the types of business vehicle, see Practice Note: Tax influences on choice of business vehicle. Point of comparison Sole trader Partnership Company Tax treatment No separate taxable entity—sole trader taxed as individual with trading activity No separate taxable entity—partner taxed as individual on a notional trade representing his share of the partnership Separate taxable entity—company taxed on all profits and gains of trade. Owners taxed on any remuneration

This Practice Note considers the definition of and roles played by choice of court agreements in the family law context, including in applications to stay proceedings and in the interpretation of marital or civil partnership agreements. It addresses the status of choice of court agreements before and after IP completion day (11 pm on 31 December 2020) in relation to: • Council Regulation (EC) No 2201/2003 of 27 November 2003 concerning jurisdiction and the recognition and enforcement of judgments in matrimonial matters and the matters of parental responsibility (Brussels II bis, also known as Brussels IIA) • Regulation (EU) No 1215/2012 of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (Brussels I Recast) • Council Regulation (EC) No 4/2009 (EU Maintenance Regulation), and • the Lugano Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters 2007 (the 2007 Lugano Convention) This Practice Note also considers choice of court agreements in the context of: • the Convention of 19 October 1996 on Jurisdiction, Applicable

ARCHIVED: This Checklist has been archived and is not maintained. The provisions in Brussels I (recast) are in art 25. The provisions in Brussels I were in art 23. The key issue during the recast process was the requirement to ensure that the provisions within the regulation, which dealt with choice of court agreements, were improved so that the agreements themselves would be given full effect. This was important due to their practical significance for international commerce. In seeking to address this issue, reforms were made not only by amending existing provisions, but also including new provisions. The choice of court agreement provision, previously art 23 in Brussels I, now art 25 has been the subject of four main changes; the other being cross referencing to other arts. Brussels I (recast) Brussels I Commentary Issues which arise Article 25(1) the provisions will apply regardless of the parties’ domicile. Repealed: part of art 23(1) used to apply only if one or more of the parties was domiciled

This Practice Note refers to UK Rome II. This regulation is applied when determining applicable law in cases in which the harmful event constituting a tort occurred on or after 1 January 2021. Originally known as Retained Rome II, since 1 January 2024 it is known as Assimilated Rome II—the change is to the name only and not the provisions within the regulation. Case law may refer to the regulation using either name. For ease of reference the regulation is referred to as UK Rome II in this Practice Note. For information on assimilated law, see Practice Note: Assimilated law. What are the rules governing applicable law from 1 January 2021? Regulation (EC) 864/2007 on the Law Applicable to Non-Contractual Obligations, Rome II was an EU regulation given effect in English law in relation to harmful events occurring on or after 11 January 2009 by the Law Applicable to Non-Contractual Obligations (England and Wales and Northern Ireland) Regulations 2008, SI 2008/2986. The transitional provisions contained in the Withdrawal