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DSTs and State aid: the Hungarian advertising tax State aid case Earlier this year, Zoe Andrews wrote that the General Court's decision in the Polish retail tax State aid case paves the way for digital services taxes.  Yesterday, the notice of the General Court's judgment in a similar Hungarian State aid case was publi... Music to regulators' ears? Antitrust, RPM, and AI This month, the UK Competition and Markets Authority (CMA) fined Casio Electronics (the UK-based unit of Casio Computer) GBP 3.7 million for its actions in dictating minimum prices to online retailers of its electronic pianos and keyboards.  Casio also pr... Taxpayers, tax authorities and tech "Making Tax Digital"  stands for a drive by the UK tax authority, HMRC, to move to digital records and returns. The stated aim is to make tax compliance easier, with the by-product of narrowing the tax gap through online record keeping. That tax authoriti... Proposed ATAD 2 hybrid rules in the Netherlands will have a far-reaching impact On 2 July 2019, the Dutch government published a bill implementing the second EU anti-tax avoidance directive (ATAD 2). Once enacted, the bill will neutralise certain hybrid mismatch arrangements, which would otherwise result in double non-taxation. It is... How to get someone to pay for your wall Ever since my husband got an iPhone, I have become 'quite' familiar with the yellow BBC Sports banner at the top of the screen, because he is almost always reading sports news, and usually about one sport in particular, football.  But starting this season... Silicon Valley - 'A Sea of Dudes'? 'Exposing Data Bias in a World Designed by Men' It is broadly accepted that the tech sector lags behind others in relation to diversity, inclusion and gender equality. In her recently published book 'Invisible Women: Exposing Data Bias in a World Designed by Men', Caroline Criado Perez demonstrates why... A step towards HMRC's understanding of digital tech businesses From January to April 2017, Ipsos MORI conducted qualitative research in the form of 50 in-depth interviews with UK digital tech businesses on behalf of the UK's tax authority, HMRC.  Today, the report was published. It aims to provide exploratory finding... Finnish reform to dividend withholding tax – is it really a risk worth taking? Finnish withholding tax (WHT) on dividends paid by Finnish listed corporations will change significantly from 2021. A criticized reform will abolish the current so-called ‘simplified procedure’ for nominee-registered shares that has secured a lower 15% WH... Biscuits, Brexit, and big data Britain's favourite biscuit is the McVitie's milk chocolate digestive.  Britain's favourite ice lollies are Magnum ice creams.  And most memorably, the UK will decide to remain in the EU.  All of these are the result of polls of individuals conducted by Y... What are your losses worth? Subject to a £5m deduction allowance, UK corporation tax payers may use carried-forward income losses against up to only 50% of their profits. In July, the government has published draft legislation to extend this restriction from 1 April 2020 to carried-...