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Egyptian branch remittance tax: potential increase and compatibility with double tax treaties The Egyptian Government recently announced plans to limit the application of a reduced rate of dividend withholding tax under the Egyptian Income Tax Law. The proposed changes would likely impact not only the Egyptian subsidiaries of EU companies, but...
“Who do you want to speak to? No, you can’t have their number” – IP Enforcement Directive does not require disclosure of email addresses telephone numbers or IP addresses AG Øe recently provided his Opinion in Constantin Film Verleih GmbH v YouTube LLC, Google Inc. (C-264/19), advising the CJEU to rule that ‘names and addresses’ in Article 8(2)(a) of the IP Enforcement Directive does not include email addresses, telephone...
EU privacy regulators on Covid-19 contact tracing apps As the EU continues its battle with Covid-19, privacy regulators have started turning their attention to lockdown exit strategies - and unsurprisingly location apps are a key part of the discussion. The EU Commission has acknowledged the key role that...
'antisocial non-distancing' of identity and app icons - lessons from PlanetArt v Photobox App icons are important tools for attracting potential users in busy, often competitive app stores. What happens when a competitor uses a similar app icon for a similar functioning app? What if the words contained in the app icon merely describe what the...
UPC Update: UK IP Minister confirms no UPC for UK As we discussed in a previous post here, the House of Lords EU Justice Sub-Committee met on 10 March 2020 to examine the impact that the UK's non participation in the EU’s Unified Patent Court (UPC) and Unitary Patent (UP) system would have on UK...
New Luxembourg bill on payments to EU ‘black-list’ countries On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5 December 2019 related to the non-tax deductibility of interest and royalty payments made to entities located in...
How do you ensure that stablecoins don't undermine global stability? The announcement of Libra, the stablecoin effectively established by Facebook, in June last year took many global regulators by surprise. Here was a cryptoasset with the potential to reach billions of consumers through Facebook, backed by many significant...
Peruvian Supreme Court: income from exploitation of satellites derives from intangibles not business The Peruvian Supreme Court has concluded that income deriving from satellite services is income generated in Peruvian territory by the exploitation of an intangible similar to the exploitation of a brand name or intellectual work. They found that...
COVID-19 impact on PEs and residence: HMRC and OECD guidance HMRC has issued guidance providing some comfort in respect of the question whether employees who do not normally work in the UK, but are stranded here as a result of the travel restrictions imposed due to COVID-19, could create a permanent establishment...
New Nominet initiatives to combat use of .uk domain names for criminal activities As some tech companies will unfortunately be aware, dealing with cyber criminals who register domains names similar to their brands for fraudulent activities can be time consuming, costly and involve reputation crisis management.  However, it is also...