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Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published its re... Artificial creativity: copyright and the rise of AI art The art world has been abuzz in recent months following the high-profile auction sales of two works generated through artificial intelligence (AI). Is copyright law keeping pace with this new movement, where human artistry meets artificial creativity? In ... Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published its re... eLeniency efficiency Imagine a windowless room in Brussels where hordes of junior lawyers sit and quietly (but clearly) dictate statements into a microphone.  Such was the way that companies seeking leniency or immunity in a cartel investigation were forced to supply informat... Digitalisation of Tax: International Perspectives A recent ICAEW report looks at how the digital revolution continues to impact tax administration by comparing the approaches of 12 forward-looking tax administrations. Valuable lessons can be learned from these experiences for tax authorities transitionin... How can legal tech help improve access to justice? In the digital age that we live in, the historic workings of the UK courts and lack of public education relating to dispute resolution can form a barrier to justice for many.  An event at the Law Society on 25 March sought to address how legal tech could ... CMA pursues #transparency for consumers across digital markets Upon becoming a mother, I discovered a whole new world (aka fell into the rabbit hole) of mummy bloggers and vloggers who are happy to share their tips and tricks for parenting and even more keen to demonstrate the snazzy kit they do it with. I used to wo... Could AI predict your future health? Healthcare continues to be a major focus for AI research and investment, from detecting and diagnosing disease to formulating new hypotheses for potential causes and cures (or at least spotting correlations). Detection "Wearables" have already begun to ch... International tax reform: marketing intangibles proposal attracts support The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's proposals to achieve a consensus from the (now 129) countries that are committed to finding a global solution to the challeng... EU scraps digital tax plan: all eyes now on the OECD On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to agree on the proposed 3% levy on digital businesses. Ireland and the Nordic countries strongly opposed the idea. At th...