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Market trends: Collecting data This is the first post in a series of three (probably) looking at a legal information project we’ve been working on. The project is to extract deal data points from SPAs (things like warranty periods and de minimis thresholds), analyse the data over a per... COVID-19 and business continuity: UK lessons from the past Many businesses have paused trading due to COVID-19, or switched production to essentials like ventilators. Both steps could have adverse UK tax effects, if treated as cessation or major change of that trade. There are practical ways for any business with... HMRC Preferential Creditor Status – Measure Delayed, for Now The Finance Bill 2020, which is currently scheduled for further debate by the UK Parliament from 27 April 2020, includes provisions to grant HMRC secondary preferential creditor status for certain taxes due from an insolvent business. Following the decisi... Egyptian branch remittance tax: potential increase and compatibility with double tax treaties The Egyptian Government recently announced plans to limit the application of a reduced rate of dividend withholding tax under the Egyptian Income Tax Law. The proposed changes would likely impact not only the Egyptian subsidiaries of EU companies, but als... “Who do you want to speak to? No, you can’t have their number…” – IP Enforcement Directive does not require disclosure of email addresses, telephone numbers or IP addresses AG Øe recently provided his Opinion in Constantin Film Verleih GmbH v YouTube LLC, Google Inc. (C-264/19), advising the CJEU to rule that ‘names and addresses’ in Article 8(2)(a) of the IP Enforcement Directive does not include email addresses, telephone ... EU privacy regulators on Covid-19 contact tracing apps As the EU continues its battle with Covid-19, privacy regulators have started turning their attention to lockdown exit strategies - and unsurprisingly location apps are a key part of the discussion. The EU Commission has acknowledged the key role that con... 'antisocial non-distancing' of identity and app icons - lessons from PlanetArt v Photobox App icons are important tools for attracting potential users in busy, often competitive app stores. What happens when a competitor uses a similar app icon for a similar functioning app? What if the words contained in the app icon merely describe what the ... UPC Update: UK IP Minister confirms no UPC for UK As we discussed in a previous post here, the House of Lords EU Justice Sub-Committee met on 10 March 2020 to examine the impact that the UK's non participation in the EU’s Unified Patent Court (UPC) and Unitary Patent (UP) system would have on UK business... New Luxembourg bill on payments to EU ‘black-list’ countries On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5 December 2019 related to the non-tax deductibility of interest and royalty payments made to entities located in jurisdict... How do you ensure that stablecoins don't undermine global stability? The announcement of Libra, the stablecoin effectively established by Facebook, in June last year took many global regulators by surprise. Here was a cryptoasset with the potential to reach billions of consumers through Facebook, backed by many significant...