Search results

Valueclick case: Paris Administrative Court of Appeal finds French permanent establishment In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil d’Etat), set the framework, in the context of the digital economy, for the interpretation of the concept of permanent... Cyber Essentials update for 2022 On 24 January 2022, the National Cyber Security Centre (NCSC) will introduce the biggest update to Cyber Essentials’ technical controls since its launch in 2014. Cyber Essentials is the simple, government-backed, cyber certification scheme that helps orga... New AI assurance roadmap published – is this the route to safe AI? The UK government’s expert body for AI (the Centre for Data Ethics and Innovation or CDEI) has published “the world’s first roadmap to catalyse development of an AI assurance ecyosystem.” The roadmap was identified as a key action in the recent AI strateg... UK Law Commission confirms flexibility of the common law to accommodate smart legal contracts Last week, the UK Law Commission (the "Commission") published its much anticipated advice to the Government on the application of the legal framework in England and Wales to support the use of smart contract technology. While there continue to be some pot... A groundbreaking change for the internet of things? The UK Government has published new “groundbreaking” rules to protect our smart devices from an increased cyber threat, including large fines for non-compliance. From the smart TVs that many of us have in our homes, to egg trays that tell you when your eg... A tale of two fines…lessons from the ICO actions against the Cabinet Office and Clearview AI Uh oh. That field was supposed to be deleted, not just hidden…. It is a very easy mistake to make particularly when a number of people are working in the same spreadsheet, against a deadline and using a new IT system. However, this error happened in relat... Who needs BAFTAs when we have MAP awards? The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released alongside the 2020 MAP statistics on the OECD’s third Tax Certainty Day on 22 November 2021. Last year, at the 2019 M... Public CbCR has arrived in the EU The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the twentieth day thereafter. Companies and groups whose revenue exceeds the CbCR threshold of EUR 750 million will be req... UK Financial Regulation: Part 2 The government has published the second instalment of its proposals for adapting the UK’s regulatory framework for financial services, referred to as the Future Regulatory Framework (FRF) Review.  Its key objective is to achieve an agile and coherent appr... TAMD is upon us As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would follow – they followed on 30 November in a manner similar to tax policies and consultation announcements during the T...