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When a notice isn't a notice... English law governed acquisition agreements commonly require the purchaser to notify the seller of any claim against the target - for example by a tax authority - which could give rise to a claim by the purchaser against the seller - for example under a t... The French 3% Digital Services Tax comes into effect The Bill introducing the French Digital Services Tax (the “French DST”) presented by the French Government on 6 March 2019 and subsequently amended by the National Assembly and the Senate, was formally enacted on 24 July 2019 and then published on 25 July... UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied b... Commission’s decision to investigate Nike tax rulings explained The European Commission recently published its decision to initiate a State aid investigation into Dutch tax rulings relating to Nike. The Nike case focuses on EMEA structures (including well-known CV/BV structures) where Dutch group companies with substa... Taxing the new self-employed The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of self-employed since 2000 (which interestingly predates the GIG economy) but the average profits of the self-empl... Taxing the new self-employed The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of self-employed since 2000 (which interestingly predates the GIG economy) and the average profits of the self-empl... Blockchain: what it can do for you I recently attended a talk by SLA Europe on ‘What is the Blockchain and what can it do for you?'  Presentations were delivered by Dr Aeron Buchanan of the Web3 Foundation, Sally Connor of EY and Simon Drane of Earlsferry Advisory. Attendees comprised info... For the good of AI As artificial intelligence (AI) and machine learning techniques become the norm rather than the experimental exception in many segments of the financial services sector, the FCA continues to lead the international field in developing strategies for identi... Adtech (part 2) - the ICO says "I see you" Following my last post on the data protection challenges associated with adtech, the Information Commissioner’s Office (ICO) announced that it is prioritising its review of the adtech sector. Its stern warning to industry participants came in the form of ... Email nirvana, but at what cost? Inbox: zero.  To many this may seem like a dream. I certainly know that with the volume of emails I receive every day, getting my inbox down to zero seems impossible.  However, a Silicon Valley start-up is aiming to achieve that.   For a monthly fee, Supe...