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What's (not) changing in pensions tax? The proportion of people in the UK aged 65 or over is projected to reach almost a quarter by 2037, and engagement with workplace pensions schemes increased by around a third following the introduction of automatic enrollment in 2012.  It may then come as ... The course of the UPC never did run smooth: the UK officially withdraws its participation In what has felt like death by a thousand cuts, the UK has officially withdrawn its ratification of the Unified Patent Court Agreements.  For our earlier posts on the saga, see our blog posts here and here.     The written statement made by IP Minister Am... Corporate reporting in the post-Brexit world With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition period (31 De... Crippled by comprehensiveness: are online marketplaces "similar" to direct sellers of similar goods? The European courts are considering online/offline retail, again. Heard it all before? Worth tuning in again, as Advocate General Hogan has just handed down his opinion in the Wallapop case and it has some important repercussions for online marketplaces -... No KIDding: the UK prepares to diverge from the EU PRIIPs regime The EU packaged retail and insurance-based investment products (PRIIPs) regulation is a regulatory behemoth overdue a reform. Since January 2018, it has required a manufacturer of a PRIIP to draw up a key investor document (KID) before a PRIIP is made ava... COVID-19 impact on Spanish Tax Residence for Individuals: the controversial position adopted by the Spanish Tax Authorities Disregarding the spirit of the OECD guidance on how to deal with COVID-19 exceptional circumstances, the Spanish tax authorities have recently published a binding tax ruling (V1983-20 dated 17 June 2020) which concludes that days unwillingly spent in Spai... Studies on AI adoption and checklists for AI trustworthiness – the EU gets busy on AI The EU has been busy this month progressing its AI agenda. A new EU study published today confirms that AI use across the EU is on the rise, and highlights some of the key barriers (both internal and external) to AI adoption. The Commission also published... Dutch courts embrace Danish conduit cases Tax authorities in Europe are racing to apply the principles set forth by the European Court of Justice in the Danish conduit cases to tackle abuse, particularly in the area of withholding tax exemptions on cross-border dividends and interest.  Courts in ... Rule of law vs Rule of judges – 1:0 In the tug of war between the Italian Parliament and Supreme Court in respect of the indirect tax treatment of indirect business transfers (see my earlier post), the Constitutional Court has come down on Parliament’s side: the form of the transaction must... The course of the UPC never did run smooth: the UK officially withdraws its participation In what has felt like death by a thousand cuts, the UK has officially withdrawn its ratification of the UPC Agreement.  For our earlier posts on the saga, see our blog posts here and here.     The written statement made by IP Minister Amanda Solloway to t...