Search results

Please enter search term
Fastest finger first? Nominet opens consultation on expiring .uk domains Highly desirable… Diamonds? Willy Wonka’s “Golden Ticket”? Contested by multiple parties… The Iron Throne? Gone in seconds… Glastonbury tickets? In fact, we are talking about attractive expiring .uk domain names, for example, generic or short domains that...
House of Lords: we need an Online Harms Bill to save our democracy Lockdown has created a perfect storm of debate around online content. We are more reliant than ever on our social media drip-feed, which presents us with conspiracy theories and “fact-checks” political figures. Corporations have been pulling out of...
Brexit and Loan Agreements The impact of Brexit on loan agreements has been fairly limited to date. However, as the end of the implementation period approaches, and the legal and commercial realities of Brexit are expected to be felt for the first time, is this view likely to...
EPO filing statistics: is 3D printing due some hype (again)? Many predictions have been made about 3D printing over the years.  They have ranged from hype that every household would have its own 3D printer to being tracked on the Gartner Hype Cycle (with its emotive labels of plummeting to the ‘trough of...
Back to the future... When I first qualified into tax, UK-UK transfer pricing was not a thing.  A UK company could lend money to a fellow UK group company without being required to impute interest on the loan.  A UK parent could guarantee the loan of its UK subsidiary without...
Should platforms like YouTube be liable for illegal uploads? As in all good legal conundrums, the answer is ‘well that depends’. If you are Advocate General Saugmandsgaard Øe in the recent joined cases Frank Peterson v Google LLC, YouTube LLC and others (C-682/18) and Elsevier Inc. v Cyando AG (C-683/18), then no....
How will the end of the Brexit implementation period impact eligibility for ECB collateral and the ECB purchase programmes? In response to the Covid-19 pandemic, central banks across the world set out a range of monetary stimulus packages. One such scheme is the European Central Bank’s Pandemic Emergency Purchase Programme (“PEPP”), aimed at supporting Eurozone monetary policy...
Consumer Internet of Things: European Commission launches sector inquiry Today, the European Commission launched a sector inquiry into the Internet of Things for consumer-related products and services in the European Union. Many of us are aware of the increasing number of ways in which the internet is embedded in the objects...
A simpler and more modern tax environment sounds good – but what about tax competition? The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital world. In a briefing on our website, Mike Lane and Isabel Taylor review the case and consider the implications of the...
A simpler and more modern tax environment sounds good – but what about tax competition? The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital world. In a briefing on our website, Mike Lane and Isabel Taylor review the case and consider the implications of the...