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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... International tax reform could increase global tax revenues by up to 4% While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat has the difficult task of modelling the impact of the changes.  At the OECD’s webcast on 13 February, the preliminary... International tax reform could increase global tax revenues by up to 4% While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat has the difficult task of modelling the impact of the changes.  At the OECD’s webcast on 13 February, the preliminary... Bumps in the road for connected vehicles? EDPB publishes draft guidelines Connected vehicles, alongside autonomous vehicles, are often cited as the technology that will transform the way we travel - a transport revolution, some claim. Connected vehicles are, however, not without their challenges. A connected car can generate 25... "Smile, you’re on CCTV... and read on for our full privacy notice!" – EDPB adopts new CCTV guidance The UK is widely seen as a world leader in CCTV, driven by decades of increasing expenditure (both public and private) on the installation and development of video surveillance systems. The British Security Industry Association estimated that there are up... Transfer pricing aspects of financial transactions The OECD’s much-anticipated Transfer Pricing Guidance on Financial Transactions will form a new Chapter X of the Transfer Pricing Guidelines (TPG) and will add a new section to Chapter I on risk-free and risk-adjusted rates of return. The OECD intends for... European Commission continues crack down on cross-border online trade restrictions The European Commission has sent another clear message that it will not tolerate restrictions to cross-border online trade, fining NBCUniversal EUR14.3 million for restricting sales of film merchandise products featuring the likes of the Minions, Shrek an... US Government finalizes rules on transfers to partnerships with related foreign partners In an effort to close the door to a potentially abusive tax scheme involving partnerships with related foreign partners, the US government issued final regulations on 17 January 2020.  The regulations, which generally apply to transfers occurring on or af... OECD reviews Country-by-Country Reporting, suggesting possible extensions The OECD has released the consultation document for its review of Country-by-Country Reporting which forms part of the standardised approach to transfer pricing documentation established under Action 13 of the BEPS Project (see press release). The review ... CJEU fails to provide clarity on the term ‘computer software’ for trade marks The CJEU last week had the opportunity to rule on whether the term ‘computer software’ was too broad for the purposes of a trade mark registration. The case considered various questions of trade mark law, including if it was possible to obtain trade mark ...