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Postponement of the 2020 French DST instalments following discussions in Davos The French Digital Services Tax (“French DST”) which was enacted in mid-2019 with effect from 1 January 2019 has been expected to generate c. €400 million of tax revenues for fiscal year 2019. A first instalment was due in November 2019, with the balance ... Safeguarding children online: ICO publishes code of practice It is a well-established concept, firmly rooted in the UN Convention on the Rights of the Child, that children require special legal safeguards in every part of their life. This concept even extends to the privacy and protection of children’s data, with E... UK under increasing pressure to drop planned digital services tax Will the UK actually introduce its digital services tax (DST)?   The UK DST is intended to apply from 1 April 2020, although the legislation has not yet been enacted. The UK is under pressure from both the US and the OECD to hold off on the DST and to wai... UK not ready to say goodbye to EU cyber certification Cyber certification is seen by many as an important tool in raising security standards and increasing public confidence in the digital, and data, economy. The EU's new Cyber Security Act ('the Act'), which entered into force last June, establishes a cyber... UK not ready to say goodbye to EU cyber certification Cyber certification is seen by many as an important tool in raising security standards and increasing public confidence in the digital, and data, economy. The EU's new Cyber Security Act ('the Act'), which entered into force last June, establishes a cyber... UK implements DAC 6 with guidance to follow Final regulations implementing the EU directive commonly known as DAC 6 have now been made and come into force on 1 July, looking back as required to reportable arrangements entered into from 25 June 2018. HMRC has published a response document detailing ... Digital newspapers and VAT A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and newspapers. The recent Upper Tribunal decision in Newscorp, however, suggests that, in the UK, digital newspapers were z... Digital newspapers and VAT A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and newspapers. The recent Upper Tribunal decision in Newscorp, however, suggests that, in the UK, digital newspapers were z... German Draft ATAD II Implementation Act On December 10, 2019, the German Ministry of Finance published draft law which is intended to implement Article 9 and 9b of the Anti Tax Avoidance Directive ("ATAD II"). This Draft ATAD Implementation Act ("Draft AIA") therefore includes, inter alia, anti... Dividend withholding tax: from abolition to reinforcement Political developments are hard to predict. The case of the Dutch dividend withholding tax is a prime example of how quickly the political wind can change.  What has happened?  The Dutch coalition government headed by prime minister Mark Rutte launched pl...