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Supporting emerging climate innovators: key takeaways from the Undaunted Innovation Hub panel During London Climate Action Week, Slaughter and May were invited to be a panellist for the Undaunted Innovation Hub Panel event at The Royal Institution on 27 June. The panel, chaired by Undaunted's director Alyssa Gilbert, considered how emerging...
What is the impact of the artificial arrangement concept on the identification of an abuse of law? The French Administrative Supreme Court’s recent case law has effectively reduced the two abuse of law conditions to one in the case of artificial arrangements. In addition to posing difficulties in terms of legal certainty, this approach clashes with the...
EU-US Data Privacy Framework adequacy decision adopted by European Commission: a solution for EU-US transfers (for now at least) On 10 July, the European Commission announced the adoption of their adequacy decision for the EU-US Data Privacy Framework (the DPF), meaning that the free flow of personal data to the US can now resume, at least to US companies participating in the DPF....
Good news for non-residents with assets in Spain? A promising Wealth Tax precedent. A recent decision may pave the way for non-residents with assets in Spain to benefit from significant Spanish Wealth Tax reductions. The Wealth Tax ─ a rare phenomenon in European countries─ is levied on both Spanish residents, who are taxed on their...
Marathon or sprint: China's approach to generative AI Generative AI’s recent and explosive launch into the public consciousness has unsurprisingly landed it firmly at the top of global regulatory agendas. Although large language models (LLMs), which underly offerings such as OpenAI’s ChatGPT, Google Bard...
Final ISSB Sustainability and Climate Standards are here: likely to set new global baseline, but interoperability remains key The International Sustainability Standards Board (ISSB) has this week issued its long-awaited sustainability and climate disclosure standards, marking what it hopes will be a ‘new era’ of greater consistency in sustainability-related disclosures in...
Has the UK just reintroduced its 1.5% stamp duty charge on share issues? The short version: it seems that it has, with effect from 1 January 2024, as a result of the Retained EU Law (Revocation and Reform) Bill receiving Royal Assent on 29 June 2023. What is currently unclear is whether that is a deliberate policy choice or an...
New guidance for employers on data subject access requests The Information Commissioner’s Office (ICO) has published new guidance for employers on subject access requests (SARs). The ICO’s accompanying press release reports that, in the last year, 15,848 complaints relating to SARs were reported to the ICO, an...
Spanish Supreme Court follows CJEU's case law: dividend distributions within the EU shall be tax exempt unless the tax authorities prove abuse In a recent ruling issued on 8 June 2023, the Spanish Supreme Court followed the Court of Justice of the European Union’s decisions in Eqiom and Enka (C-6/16), Deister Holding (C-504/16) and the Danish cases (C-116/16 and C-117/16) - as the Spanish...
In the global race to regulate AI, will the EU get there first? As pressure to regulate AI continues to mount around the world, the European Parliament has approved its negotiating position for the EU AI Act, bringing the landmark piece of AI specific legislation one step closer. The EU Commission published its...