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The CMA's vision for pro-competitive digital markets: the SMS regime After much anticipation, on Tuesday, the CMA delivered the advice of its Digital Markets Taskforce to the government on the design and implementation of the UK's new pro-competitive regime for digital markets.  The Taskforce's advice supports the governme... Are you cookie compliant? €135 million in fines suggests now is the time to check... For any organisations who are complacent about strict cookie compliance, yesterday’s announcement by the French data regulator (the CNIL) that it has fined Google and Amazon a total of 135 million euros for placing advertising cookies on user devices with... Carbon Pricing: making polluters pay post-Brexit In many countries carbon pricing has become a key part of the journey to decarbonisation. Currently, the World Bank reports that there are 64 carbon pricing initiatives around the world which have either been implemented or are scheduled for implementatio... VAT and the sharing economy Yesterday HMRC published a call for evidence on VAT and the sharing economy. It is another piece in the puzzle of whether and how tax rules should be adapted to reflect the change in ways of doing business and the growth of the digital economy.  This time... EU-UK double tax treaty dispute resolution after 2020 With effect from the end of the Brexit transition period, the UK will revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which had come into effect on 14 February 2020. The Regulations implemented the EU Directive on tax dispute resolutio... Website blocking injunctions – High Court takes another swing at illegal streaming One of the silver linings of lockdown living for many (and no doubt the bane for some) has been the abundance of live sport available on our TV and laptop screens. However, the increased number of people watching sport from the comfort of their own sofa h... Combatting cybercrime: the new Nominet and PIPCU landing pages for suspended criminal domains What happens when Nominet suspends a domain name for fraudulent activity?  Does it go back for sale? Does the affected brand owner buy it and maintain it as a defensive registration? What should happen? In what is reportedly the first registry-led initiat... Northern Ireland Protocol: agreement in principle The co-chairs of the EU-UK Joint Committee stated that, following their meeting on 8 December 2020, agreement in principle had been reached on the outstanding issues in relation to the implementation of the Withdrawal Agreement and the Northern Ireland Pr... Northern Ireland Protocol: agreement in principle The co-chairs of the EU-UK Joint Committee stated that, following their meeting on 8 December 2020, agreement in principle had been reached on the outstanding issues in relation to the implementation of the Withdrawal Agreement and the Northern Ireland Pr... Taxing multinationals: what the statistics reveal The net yield from the UK’s diverted profits tax (DPT) since it was introduced in April 2015, is £386m according to the latest statistics published by HMRC, way in excess of the £270m-£360m it was forecast to bring in up to and including 2019/20.  The pri...