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Precautionary measures: who gets to decide? In Heavyinstall, the CJEU decided that, where one EU Member State requests that another takes precautionary measures, such as seizing assets, to ensure that the first will be able to recover a tax debt, it is bound by the first’s “assessment of the...
When should you notify a data breach? New EDPB guidance provides practical examples New guidelines published on 14 January provide both practical examples of when to notify a data breach and “advisable measures” which organisations can take to mitigate their cyber risk.  Since the introduction of GDPR, the ICO has received over 30,000...
Legal reform of German withholding tax regime to come The German Government officially introduced a governmental draft for a reform of the German withholding tax (WHT) regime on 20 January 2021. The objective of the draft law is to simplify and digitalize the procedure to register the WHT, to issue tax...
Pillar Two: simplification is key Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has already commented on the consultation responses on Pillar One which seeks to re-allocate taxing rights to market...
Spanish VAT refund for UK companies after Brexit - Yes, we have reciprocity! The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued to be treated as if it was an EU Member State. This transition period ended on 31 December 2020, meaning that the UK...
International tax reform: public consultation on Pillar One The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are available to watch on OECD Web TV. This post looks at the consultation responses on Pillar One which seeks to re-allocate...
Superhero status?: the European Commission and its IP Action Plan Late last year, the European Commission (EC) published its IP Action Plan. It is a set of wide-ranging and ambitious initiatives to help companies to make the most of their inventions/creations and to encourage Europe’s global green and digital...
A reprieve for EU-UK data flows but other data privacy implications remain Many will have breathed a sigh of relief when the news filtered through that the EU-UK Trade and Cooperation Agreement agreed on 24 December included a temporary solution for the continued free flow of personal data between the EU and the UK.  This...
A reprieve for EU-UK data flows but other data privacy implications remain Many will have breathed a sigh of relief when the news filtered through that the EU-UK Trade and Cooperation Agreement agreed on 24 December included a temporary solution for the continued free flow of personal data between the EU and the UK.  This...
UK tax after IP completion day Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the transitional arrangements under the UK-EU Withdrawal Agreement deferred many of the legal effects of Brexit in UK law. The UK...