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Spain deposits ratification instrument for the MLI On 28 September, Spain deposited with the OECD its instrument to ratify the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”). The MLI is expected to enter into force in Spain on 1 January... Is it only a slap in the face when you have been quickly replaced? Alanis Morissette suggested as much in her iconic song ‘You Oughta Know’. But what happens when you have won a competitive tender, done a significant about of work on a project only to find that you have been replaced by another company effectively finish... UK’s Autumn Budget 2021 On 27 October 2021, Chancellor Rishi Sunak presented the UK’s second Budget of 2021 under the tagline “A Stronger Economy for the British People”. Few tax measures made it into a speech dominated by spending announcements, but this should not detract from... Can downloadable software be “goods”? Sometimes, says the CJEU. In the case of The Software Incubator Ltd v Computer Associates UK Ltd, the Court of Justice of the EU has recently held that, for the purposes of the Commercial Agents Directive (Council Directive 86/653/EEC), a “sale of goods” can include the supply of ... Bug off. What if your software provider won’t fix errors? In the case of Top System SA v État belge the Court of Justice of the EU provided some helpful clarifications on the scope of a user’s right to decompile software under the EU’s Software Directive (91/250, now consolidated as 2009/24/EC). The Facts Top Sy... Bridging the gap between DSTs and the new global tax system A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden administration) is the desire to have one set of rules ensuring the largest and most profitable multinationals pay their “fair... Bridging the gap between DSTs and the new global tax system A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden administration) is the desire to have one set of rules ensuring the largest and most profitable multinationals pay their “fair... Is the UK getting tough on cookies? The ICO responds to the Government’s plans The ICO and the UK Government agree that the current approach to regulating cookies doesn’t work, for people or businesses - ‘Cookie fatigue’ (users being overwhelmed by cookie pop-ups) has resulted in a lack of meaningful user engagement with the consent... Net Zero Review: what can it tell us about the Budget? The Treasury's Net Zero Review Final Report, published alongside the Government's Net Zero Strategy: Build Back Greener and Heat and buildings strategy on 19 October 2021 just over one week before the Autumn Budget on 27 October 2021, seems to tell us mor... Loyalty shares now available for Spanish listed banks as a CET 1 instrument Loyalty shares now available for Spanish listed banks as a CET 1 instrument The 2021 reform of the Spanish Companies Act means that Spanish listed companies are now entitled to create loyalty shares, an instrument that has already existed in other Europea...