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Transatlantic rift — are we experiencing new EU/US divergence on big tech antitrust enforcement? The question of how antitrust enforcement should tackle the issue of big tech is nothing new.  Previously, there was a visible divide in antitrust enforcement between the EU, openly tackling tech giants, and the USA, where the antitrust enforcement...
Time to focus on digital clean tech? New report calls for UK government to support the sector The tech sector can help the UK to reach its target of net zero carbon emissions by 2050, according to a new report from Deloitte and TechUK. To do so, however, the UK government must support the emerging digital clean tech (or ‘climatetech’) sector. What...
Shape of future subsidy regime for the UK remains unclear No new rules before the end of the Brexit transition period The UK Government has confirmed that there will be no new UK rules on subsidies in place before the end of the Brexit transition period and that it will introduce legislation that will repeal...
New Dutch position on Brazilian interest on net equity is contestable On 28 August 2020, the Dutch State Secretary of Finance issued a policy decision (the "Decision") on the treatment of the juros sobre o capital próprio (also called interest on net equity, or "IoNE"). According to the Decision, IoNE should qualify as...
In search of certainty – EU to update competition rules on supply agreements On 8 September, the European Commission published its final working document evaluating the EU competition rules on supply agreements, namely the Vertical Block Exemption Regulation (VBER) and accompanying Vertical Guidelines. Echoing its earlier report...
Singapore Mediation Convention to enter force: a new world for cross-border mediation? This Saturday, 12 September, the Singapore Mediation Convention (also known as the United Nations Convention on International Settlement Agreements Resulting from Mediation) will enter force for the first states to have ratified it.  The Singapore...
Innovation after COVID: call for a new virtual universe On 2 September the World Intellectual Property Office (WIPO) published the 13th edition of its Global Innovation Index (GII). Why is the GII published? The GII is intended to help governments and policymakers move away from viewing IP as a technical...
ECB extends recommendation not to pay dividends until January 2021 On 28 July 2020, the ECB extended its recommendation that banks suspend the distribution of dividends and share buybacks until 1 January 2021 and, in addition, requested banks to be extremely moderate with regard to variable remuneration. First issued...
Germany takes the next step on the road to dematerialised securities On 11 August 2020, the German Ministries of Finance, and Justice and Consumer Protection, published a draft bill (the 'Law on electronic securities' Bill) that, if enacted, will introduce electronic debt securities into German law and with that see...
Break fees and VAT HMRC had for some time taken a somewhat arbitrary position in relation to the VAT liability of payments made by a party terminating a contract, such as a break fee under a lease.  In their view, the treatment depended upon whether the termination...