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Bug off. What if your software provider won’t fix errors? In the case of Top System SA v État belge the Court of Justice of the EU provided some helpful clarifications on the scope of a user’s right to decompile software under the EU’s Software Directive (91/250, now consolidated as 2009/24/EC). The Facts Top...
Bridging the gap between DSTs and the new global tax system A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden administration) is the desire to have one set of rules ensuring the largest and most profitable multinationals pay their “fair...
Bridging the gap between DSTs and the new global tax system A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden administration) is the desire to have one set of rules ensuring the largest and most profitable multinationals pay their “fair...
Is the UK getting tough on cookies? The ICO responds to the Government’s plans The ICO and the UK Government agree that the current approach to regulating cookies doesn’t work, for people or businesses - ‘Cookie fatigue’ (users being overwhelmed by cookie pop-ups) has resulted in a lack of meaningful user engagement with the...
Net Zero Review: what can it tell us about the Budget? The Treasury's Net Zero Review Final Report, published alongside the Government's Net Zero Strategy: Build Back Greener and Heat and buildings strategy on 19 October 2021 just over one week before the Autumn Budget on 27 October 2021, seems to tell us...
Loyalty shares now available for Spanish listed banks as a CET 1 instrument Loyalty shares now available for Spanish listed banks as a CET 1 instrument The 2021 reform of the Spanish Companies Act means that Spanish listed companies are now entitled to create loyalty shares, an instrument that has already existed in other...
Is crypto a risk to financial stability? Do cryptoassets pose a risk to the stability of the UK's financial system? In a speech published on 13 October, Sir Jon Cunliffe, Deputy Governor for Financial Stability at the Bank of England, suggested that we are edging closer to this conclusion....
Overview of 2022 Irish Budget – key tax measures The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their respective speeches to the Irish Parliament on Tuesday, 12 October 2021. The Budget has been shaped in the context of the...
Graphite or Diamonds? The complications of Carbon Border Adjustment Mechanism(s) Graphite and diamonds: take just one element - carbon - and assemble it differently, and you get a strikingly different result. The same could be said of carbon pricing. While the concept is widely accepted as a key part of the net zero push, how these...
Ireland agrees to sign up to the OECD Inclusive Framework political agreement on the OECD two-pillar approach Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish Cabinet. The move was announced by the Irish Finance Minister, Paschal Donohoe, describing it as "a difficult and complex...