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The Italian penalty protection regime for hybrid mismatches Italy has introduced legislation concerning the set of documentation to be prepared for hybrid mismatch cases. The new rules include a penalty protection regime, under which taxpayers that prepare a specific set of documentation can avoid the application ... Fine-tuning in international tax planning – the art of allocating head office’s management expenses to its foreign permanent establishments The Spanish Supreme Court recently ruled on the criteria to be used to allocate (part of) the general management and administrative expenses of a Spanish head office’s group to its foreign permanent establishments (PE). The question is a pivotal issue of ... Cautionary tales for privacy compliance from Hong Kong’s Privacy Commissioner At the end of 2023 Hong Kong’s Office of the Privacy Commissioner for Personal Data (PCPD) published two investigation reports with useful reminders for organisations:  Instant messaging and failure to maintain employee records Over the past five years th... DSA now fully in force As of 17 February 2024, the EU’s Digital Services Act (“DSA”) is now fully in force for all in-scope intermediary service providers. For the first set of designated very large online platforms and search engines – the so-called VLOPs and VLOSEs, the DSA h... Not For Today! UK Government rejects Committee recommendations to address NFT IP concerns In October last year, the Culture, Media and Sport (“CMS”) Committee of the UK House of Commons published a report entitled “NFTs and the Blockchain: the risks to sport and culture”. Intellectual property issues, and in particular, copyright infringement ... “I still haven’t found what I’m looking for” – back to square one after UK government abandons voluntary code of practice on copyright and AI The UK government confirmed in its recent AI white paper consultation response (more on that here) that the technical working group convened by the UKIPO last summer (see here) has failed to reach agreement on what a voluntary code of practice on copyrigh... New boundaries for digital markets? European Commission updates guidance on market definition On 8 February 2024, the European Commission unveiled updated guidance on its approach to defining markets when enforcing EU competition rules. According to the Commission, the revisions are intended to reflect new market realities, “in particular the incr... ICO to continue issuing warnings on cookie compliance Last week the ICO announced it had received an ‘overwhelmingly positive response’ to the warnings it issued last November to 53 of the UK’s top 100 websites, telling them to improve their cookie practices (see our blog). The warnings resulted in 72% of or... Fake reviews and ‘hidden’ online fees to be banned under new digital markets and consumer protection rules In a bid to better protect consumers from deceptive practices in the digital economy, the UK Department for Business and Trade announced on 24 January that it is set to introduce stringent measures targeting fake reviews, hidden fees and unclear pricing i... New AI rules on the horizon for GenAI? UK Government response to AI white paper The Westminster government confirmed this week that the UK “is on course for more agile AI regulation.” We’ve known for some time that it is not looking to the follow the EU in proposing a dedicated AI Act, but now have confirmation (in the form of the so...