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Can administrative guidelines fix a legal provision which is inconsistent with EU principles? The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on the transfer of a significant shareholding, that the administrative guidelines cannot be used to fix a legal...
Is London Calling (again) for the EU Copyright Directive? As Mayor of London, Boris Johnson was once asked how he listens to music, “Have you discovered this wonderful thing called YouTube? I am afraid I just dial up whatever I want and put it on my laptop while I work. Anything from Brahms to The Clash.” Now...
The Open COVID Pledge: IP as a pathway through the pandemic? As innovators around the world continue their efforts to develop technologies, diagnostics, treatments and vaccines to combat COVID-19, the role of intellectual property (IP) in incentivising innovation is once again the subject of fervent debate. One...
Postponed French DST installments will be due in December 2020 as OECD missed end of 2020 deadline Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate rules aimed at taxing income from digital services are adopted at an international level. This explains why the French...
NIS rules: does your cloud provider need to notify post Brexit? The UK Government’s recent Brexit notice update regarding digital services, published on 16th October, reminds organisations that from 1 January 2021 changes are required to the way certain service providers operate in the UK and EU. Customers procuring...
NIS rules: does your cloud provider need to notify post Brexit? The UK Government’s recent Brexit notice update regarding digital services, published on 16th October, reminds organisations that from 1 January 2021 changes are required to the way certain service providers operate in the UK and EU. Customers procuring...
Relief for British Airways, but not for businesses facing fines in the future On Friday 16th October, the Information Commissioner’s Office (ICO) announced its long awaited fine of British Airways plc (BA) for breach of the GDPR following a cyber-attack in 2018. The final fine of £20 million is the second and largest fine issued by...
Voluntary disclosure of “hidden” PE in Italy: it’s time for rejuvenation Three years after entering into force, the time has come to assess the effectiveness of the voluntary disclosure procedure for hidden permanent establishments in Italy (VDPE) for both income tax and VAT purposes. The VDPE entails assessing whether a...
EPO and IEA join forces to shed light on trends in sustainable energy technologies The European Patent Office (EPO) and the International Energy Agency (IEA) have announced the signing of a Memorandum of Understanding (MOU) with the aim of promoting innovation in sustainable energy technologies. In particular, the organisations will...
International tax reform – winners and losers The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant improvement on what we already have. The proposal is based around two pillars: Pillar One seeks to re-allocate taxing...