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Export control, trade wars and Brexit Brexit and the US-China trade war are generating significant new developments in the historically quite slow-moving area of export control law.  Businesses operating internationally, particularly in the technology sector, are facing new compliance...
Export control, trade wars and Brexit Brexit and the US-China trade war are generating significant new developments in the historically quite slow-moving area of export control law.  Businesses operating internationally, particularly in the technology sector, are facing new compliance...
Is London Calling (again) for the EU Copyright Directive? The EU Copyright Directive had appeared to be casualty of Brexit, but might now get a second wind.  As Mayor of London, Boris Johnson was once asked how he listens to music, “Have you discovered this wonderful thing called YouTube? I am afraid I just dial...
European Commission initiates review of VAT rules for financial and insurance services On 22 October 2020, the European Commission published an inception impact assessment for the review of the VAT rules for financial and insurance services, as announced earlier this year in the Action Plan for Fair and Simple Taxation Supporting the...
Spain introduces Financial Transaction Tax The Financial Transaction Tax was approved on 7 October 2020, allowing Spain to tax the acquisition of listed shares issued by Spanish companies, following the trend initiated by other countries, such as France and Italy. The Spanish FTT will be charged...
Can administrative guidelines fix a legal provision which is inconsistent with EU principles? The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on the transfer of a significant shareholding, that the administrative guidelines cannot be used to fix a legal...
Is London Calling (again) for the EU Copyright Directive? As Mayor of London, Boris Johnson was once asked how he listens to music, “Have you discovered this wonderful thing called YouTube? I am afraid I just dial up whatever I want and put it on my laptop while I work. Anything from Brahms to The Clash.” Now...
The Open COVID Pledge: IP as a pathway through the pandemic? As innovators around the world continue their efforts to develop technologies, diagnostics, treatments and vaccines to combat COVID-19, the role of intellectual property (IP) in incentivising innovation is once again the subject of fervent debate. One...
Postponed French DST installments will be due in December 2020 as OECD missed end of 2020 deadline Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate rules aimed at taxing income from digital services are adopted at an international level. This explains why the French...
NIS rules: does your cloud provider need to notify post Brexit? The UK Government’s recent Brexit notice update regarding digital services, published on 16th October, reminds organisations that from 1 January 2021 changes are required to the way certain service providers operate in the UK and EU. Customers procuring...