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A new year, a new privacy law for Hong Kong? The Hong Kong government has proposed wide-ranging reforms to its data privacy law, the Personal Data (Privacy) Ordinance (Cap 486) (“PDPO”).  The contemplated reforms, first discussed in the legislature in January 2020, would be the most radical overhaul... Dutch Supreme Court denies benefits of EU Directive to 'wholly artificial' LuxCo structure For the first time, the Dutch Supreme Court has denied the benefit of the EU Parent-Subsidiary Directive based on the existence of a 'wholly artificial arrangement'. It decided that a dividend paid by a Dutch holding company to a Luxembourg holding compan... International tax reform: one step forward? The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has clarified the scope of Pillar One - the outline of the architecture of a unified approach has been agreed. Progress has a... International tax reform: one step forward? The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has clarified the scope of Pillar One - the outline of the architecture of a unified approach has been agreed. Progress has a... Can your AI machine be an inventor? The EPO says no…. The European Patent Office (EPO) has published its grounds for refusing two patent applications which named an AI machine as the inventor. In November the EPO rejected patent applications that designated an AI machine named “DABUS” (Device for the Autonom... New product liability rules for AI? The European Commission has recently released a report from the Expert Group on Liability and New Technologies (an independent expert group set up by the Commission) that explores how product liability regimes should be designed – and, where necessary, ch... Will 2020 be an annus horribilis for multinationals in the Netherlands? Multinationals based in the Netherlands should prepare for an increase in their Dutch tax burden. A number of measures, including changes to the fiscal unity regime, the application of the arm’s length standard, the participation exemption and reliefs ava... Postponement of the 2020 French DST instalments following discussions in Davos The French Digital Services Tax (“French DST”) which was enacted in mid-2019 with effect from 1 January 2019 has been expected to generate c. €400 million of tax revenues for fiscal year 2019. A first instalment was due in November 2019, with the balance ... Safeguarding children online: ICO publishes code of practice It is a well-established concept, firmly rooted in the UN Convention on the Rights of the Child, that children require special legal safeguards in every part of their life. This concept even extends to the privacy and protection of children’s data, with E... UK under increasing pressure to drop planned digital services tax Will the UK actually introduce its digital services tax (DST)?   The UK DST is intended to apply from 1 April 2020, although the legislation has not yet been enacted. The UK is under pressure from both the US and the OECD to hold off on the DST and to wai...