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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... UK not ready to say goodbye to EU cyber certification Cyber certification is seen by many as an important tool in raising security standards and increasing public confidence in the digital, and data, economy. The EU's new Cyber Security Act ('the Act'), which entered into force last June, establishes a cyber... UK not ready to say goodbye to EU cyber certification Cyber certification is seen by many as an important tool in raising security standards and increasing public confidence in the digital, and data, economy. The EU's new Cyber Security Act ('the Act'), which entered into force last June, establishes a cyber... UK implements DAC 6 with guidance to follow Final regulations implementing the EU directive commonly known as DAC 6 have now been made and come into force on 1 July, looking back as required to reportable arrangements entered into from 25 June 2018. HMRC has published a response document detailing ... Digital newspapers and VAT A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and newspapers. The recent Upper Tribunal decision in Newscorp, however, suggests that, in the UK, digital newspapers were z... Digital newspapers and VAT A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and newspapers. The recent Upper Tribunal decision in Newscorp, however, suggests that, in the UK, digital newspapers were z... German Draft ATAD II Implementation Act On December 10, 2019, the German Ministry of Finance published draft law which is intended to implement Article 9 and 9b of the Anti Tax Avoidance Directive ("ATAD II"). This Draft ATAD Implementation Act ("Draft AIA") therefore includes, inter alia, anti... Dividend withholding tax: from abolition to reinforcement Political developments are hard to predict. The case of the Dutch dividend withholding tax is a prime example of how quickly the political wind can change.  What has happened?  The Dutch coalition government headed by prime minister Mark Rutte launched pl... HMRC Statement on State Aid Recovery Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken off their post-election hangovers this morning to find a 39 page statement from HMRC in their inboxes snappily entitl... How do you explain AI? This week the ICO, together with the Alan Turing Institute (The Turing), published draft guidance aimed at helping organisations explain decisions made with AI to affected individuals. Its research has shown that people are worried about machines making d...