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Why algorithms need auditing When the Deep Thought supercomputer in The Hitchhiker’s Guide to The Galaxy revealed that the answer to life, the Universe and everything was 42, it raised what is becoming a more interesting question. How do computer algorithms determine answers? How do...
Has France given up on an EU digital services tax? France seems to have given up on reaching consensus on an EU-wide digital services tax, by announcing that it will introduce its domestic DST from 1 January.  Earlier this month France had said that it would give the EU until March to agree a pan-EU deal....
Fairness in Taxation - Qu'est-ce que c'est? On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes proposed, the Piketty Manifesto relies on greater taxes on "big corporations" among other sources. It states that the money...
The death of email One of the biggest pain points for our lawyers is the vast number of emails they receive in any one day . Many legal tech tools we see look to do away with unnecessary emails - just one sign that the end of the email may be in sight. But as the article...
Taxing international brands The UK’s proposed digital services tax is not the only new tax measure that is targeted at the modern digital economy. A second change focuses on businesses operating in the UK market that utilise valuable international brands. Corporate income tax...
Sharing the tax cake There is public consensus that multinational businesses should pay tax on their profits. The much more difficult question is where such tax should be paid. This is currently determined by a complex matrix of international tax treaties which date back to...
Unlocking the Potential of AI for English Law We are really pleased to be working with the Faculty of Law at the University of Oxford as part of the project ‘Unlocking the Potential of AI for English Law.’  In this project, members of the Slaughter and May team will collaborate with leading experts...
VAT and digital publications: time to embrace the future of reading A new EU Directive that came into force last week allows member states to align VAT rates for electronically supplied books, newspapers, periodicals, etc. with those for physical publications. Currently, in the UK, VAT is levied on electronic publications...
Transfer your learning It's not often that you see academic papers cited in the national press, so it was great to see the Financial Times pick up on some recent work in 'transfer learning' for natural language processing (NLP). What is transfer learning? Transfer learning is a...
2019: year of the oracle In blockchain circles it is said that 2019 will be the year of the oracle.  Oracles are real-time reliable data feeds which, by interacting with smart contracts, present an opportunity to connect the dematerialised world of distributed ledger technology...