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Will rejecting the EU’s new copyright directive #savetheinternet? In a U-turn against its policy under Theresa May’s government, the UK has indicated that it will not implement the EU’s new Directive on Copyright in the Digital Single Market (the "Directive”) now it has left the EU.  On 16 January 2020, UK Minister fo... 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...