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1 in 4 of us will experience a mental health issue each year. Could tech be part of the answer? New articles and studies are published almost daily bemoaning the negative impact of technology on our mental health - but could technology actually help form part of our defence armoury too? The Centre for Assistive Technology and Connected Healthcare ce... Polish retail tax State aid case paves the way for digital services taxes Poland introduced a progressive tax based on turnover in 2016.  Small shops with low monthly turnover paid no tax, whereas large supermarkets (mainly owned by foreign companies) paid a top rate of as much as 1.4% of their turnover. The Commission found th... Tax and climate action: the UK's proposed plastic packaging tax Clearly, the pressure on governments to take climate action is increasing: each Friday, students all over the world strike to demand such action, Ireland and the UK have become the first two countries to declare a climate emergency and Australia’s upcomin... Decisions to be made on UK CFC State aid challenge Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules, affected taxpayers are asking a number of questions. Will the UK appeal? It would seem surprising if it did not - and we wou... Recovery of Greek VAT on bad debts In February, the Greek Supreme Administrative Court delivered a landmark decision (Decision 355/20.02.2019) in a test case, concluding that the way the Greek VAT Code dealt with bad debts on insolvency was contrary to EU law. The Greek VAT Code allowed bu... Apps, photos and...financial services? The future of fintech I can't remember the last time that I visited a branch of my bank, or wrote a cheque.  I do all of my banking through mobile apps and pay using my contactless card or mobile payment services.   It is estimated that approximately three quarters of the UK p... The hidden fight on my phone (continues): SCOTUS weighs in In recent years, you may have noticed an intense fervor brewing over what antitrust law can (and more importantly, should, if anything) do to regulate big tech. Among the current cases attracting attention is the European Commission's investigation into t... Raising the bar for obtaining Dutch tax rulings It is likely that the number of international tax rulings granted in the Netherlands will reduce significantly as a result of a new international tax ruling policy ("New ITR Policy"), a draft of which was released on 23 April 2019. Also, existing rulings ... Economic substance requirements in the Crown Dependencies Companies resident for tax purposes in Guernsey, the Isle of Man or Jersey are subject to economic substance requirements if they have income from a relevant business sector in any accounting period commencing on or after 1 January 2019.  Legislation was ... Repatriation of Italian dividends made simple. Or not? BEPS legacies and ECJ recent decisions on the abuse of EU tax directives have increased the complexities around repatriating profits from Italy by way of dividend. Some recent Italian Supreme Court’s decisions have added unnecessary confusion to this alre...