Search results

Please enter search term
French National Financial Prosecutor’s Office releases new guidelines for implementing public interest judicial agreements The French National Financial Prosecutor’s Office (Parquet National Financier - PNF) published new Guidelines on public interest judicial agreements (Convention Judiciaire d’Intérêt Public - CJIP) on its website on 16 January 2023, updating those...
Digital Services Taxes: draft MLC provisions published by the OECD For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas. On 20 December 2022, it released draft Multilateral Convention (MLC) provisions on digital services taxes and other...
Halt! House of Lords minutes indicate proposed new TDM exception to be shelved Minutes of a recent meeting of the House of Lords Communications and Digital Committee suggest that the UK government is halting its plans to introduce a new copyright and database right exception for text and data mining (“TDM”).  As we reported back in...
EU non-performing loans: towards a more uniform secondary market Major EU member states (such as Spain, France, Germany and Italy) have begun implementing the Directive on credit servicers and credit purchasers of non-performing loans ("NPLs") (the "Directive") with a view to meeting the Directive’s 29 December 2023...
The Subsidy Control Act comes into effect today Today the Subsidy Control Act 2022 comes into full effect. The Act represents a development of the UK subsidy control regime that was put in place at the end of 2020 as part of the implementation of the UK’s commitments in the EU-UK Trade and Cooperation...
Electricity Generator Levy Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It was published alongside a new “supplementary technical note”, intended to help generators prepare for the EGL. The...
Still thinking of moving to Spain to bask in the sun, while benefiting from our special tax regime for expats? Well, your time has finally come! You may recall that back in that glorious summer of 2021, when the pandemic restrictions were beginning to be lifted, we tried to entice you into moving to Spain to enjoy our weather and special tax regime for expats, which was about to undergo...
Government pushes ahead with plans to strengthen UK’s cyber resilience and regulate more IT services Protecting critical services and infrastructure from cyber incidents is a key priority for legislators on both sides of the channel. We heard last month how the EU is expanding the scope of its Network and Information Systems (NIS) regime to cover new...
Provisional agreement reached on the European Union's Carbon Border Adjustment Mechanism The Council of the European Union issued a press release on Tuesday, stating that negotiators representing the European Parliament and Council had agreed terms on which to implement a Carbon Border Adjustment Mechanism (CBAM). This agreement concludes 18...
Italy to tax non-residents on indirect sales of Italian real estate held through foreign entities Under the current legislation, Italy taxes non-resident entities only on capital gains derived from a direct sale of Italian immovable property or from a direct sale of participations in Italian companies (including real estate companies). The 2023 budget...