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Spanish digital services tax: another interim measure without a sunset clause The Spanish government has started the legislative process for approving a 3% digital services tax (DST): the Spanish Parliament published the DST bill on 28 February 2020. If it is approved, the DST could apply from the second quarter of 2020, with payme... New 10% income tax charge on pensions under Portuguese NHR regime The 2020 State Budget Law will change the Portuguese non-habitual residence tax regime so as to introduce a 10% personal income tax charge on pension income from non-Portuguese sources. The law is awaiting ratification by the Portuguese president after it... The Cayman Islands, Palau, Panama and the Seychelles listed by the European Council as non-cooperative jurisdictions On 18 February, the Council extended the list of non-cooperative jurisdictions for tax purposes to the Cayman Islands, Palau, Panama and the Seychelles. Taking into account the eight jurisdictions already listed (American Samoa, Fiji, Guam, Oman, Samoa, T... Is EIOPA trying to democratise cyber breach data? The European Insurance and Occupational Pensions Authority (EIOPA) has published a short note setting out its strategic priorities regarding the European cyber insurance market. EIOPA sees a functional cyber insurance market as being critical to the digit... European Commission Unveils Bold European Approach to AI Regulation The European Commission has published a White Paper  unveiling ambitious proposals for a European wide approach to both AI policy and regulation. A factsheet has also been published, which gives a high-level overview of some key points from the White Pape... Who’s protecting the machines? Will IP law offer incentives to AI developers in the battle to beat bacteria? This week, Massachusetts Institute of Technology (MIT) announced that a team of researchers have used artificial intelligence (specifically, machine learning) to produce new antibiotic compounds. Several of these compounds are effective against two of the... Spain implements VAT quick fixes Council Directive (EU) 2018/1910 was transposed into Spanish law on 4 February 2020. Together with Council Implementing Regulation (EU) 2018/1912, the Directive provides for VAT “quick fixes” in four areas. The Spanish implementation measures in respect o... Investment tax law in Germany - still in development German investment tax law continues to be in development. The German Investment Tax Act (Investmentsteuergesetz 2018, InvTA 2018) has again been amended and the German Ministry of Finance (BMF) has recently published new draft guidance regarding the taxat... European Commission unveils strategy for shaping Europe's digital future The European Commission has today launched its strategy for shaping Europe's digital future. Over the next five years, it will focus on three key digital objectives: (i) technology that works for people; (ii) a fair and competitive economy; and (iii) an o... Creating a safe space online: Government provides initial response to consultation on its Online Harms White Paper Online harms Central to the Government’s digital strategy is its intention ‘to make the UK the safest place in the world to be online and the best place to start and grow a digital business’. Part of walking that tightrope, between online safety and busin...