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Who needs BAFTAs when we have MAP awards? The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released alongside the 2020 MAP statistics on the OECD’s third Tax Certainty Day on 22 November 2021. Last year, at the 2019...
Public CbCR has arrived in the EU The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the twentieth day thereafter. Companies and groups whose revenue exceeds the CbCR threshold of EUR 750 million will be...
UK Financial Regulation: Part 2 The government has published the second instalment of its proposals for adapting the UK’s regulatory framework for financial services, referred to as the Future Regulatory Framework (FRF) Review.  Its key objective is to achieve an agile and coherent...
TAMD is upon us As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would follow – they followed on 30 November in a manner similar to tax policies and consultation announcements during the...
‘Are we human, or are we dancer?’ UKIPO rethinks IP protection for AI-generated works The Killers, in their song ‘Human’, ponder whether human tendencies hold us back when opportunity presents itself.  So too, the UK Intellectual Property Office (the “UKIPO”) has decided to consider the significance of being human when it comes to IP...
A busy week for cyber: new rules for digital service providers and supply chains? Last week was a busy week for cyber. The Government published its response to both its call for views on the security of digital supply chains and to proposed changes to the NIS Regulations. In the same week, the NCSC published its annual report. Supply...
Anti-virus subscription contracts: time to renew your practice The Competition and Markets Authority (CMA) published compliance principles on 19 October 2021 concerning auto-renewal for anti-virus software suppliers. The release of this guidance marks the latest step by the CMA in tackling its concerns relating to...
Will you be ready when quantum breaks encryption? Steps to take now to prepare… While the potential opportunities quantum brings are impressive, the seismic risk it poses to current encryption methods cannot be ignored. Do you know the steps your organisation should be taking now to reduce your quantum cyber risk? Last week Rob...
Lloyd v Google LLC: Supreme Court judgment makes it personal Background: old facts, new claim?  This case (and the now-settled Vidal-Hall claims) all derive from Google’s alleged historic use of the ‘Safari Workaround’, which enabled the tech firm to track iPhone users’ internet browsing habits without their...
Turmoil in the Spanish real estate sector: Constitutional Court partially annuls a major local property transfer tax The Spanish Constitutional Court has declared some provisions of the Law governing the Tax on the Increase in Value of Urban Land (TIVUL) unconstitutional. In response, the Spanish government has fast-tracked a new decree law (Royal Decree Law 26/2021 of...