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India's Transparent Taxation initiative: the angel (if any) will be in the detail On 13 August 2020, the Prime Minister of India announced a number of steps to make the Indian tax system "seamless, faceless and painless". For international investors familiar with the Vodafone saga (where the Indian government legislated with...
HMRC's uncertainty principle Yesterday marked the deadline for responses to the HMRC consultation document "Notification of uncertain tax treatment by large business".  This is the proposal that large businesses should be required to notify HMRC of uncertain tax positions in returns...
Loan funds – can they break the mould of the financing landscape in Portugal? As a general rule, Portuguese law imposes strict legal restrictions on lending carried out on a professional basis, which is reserved to banks and other specific financial institutions duly registered for that purpose with the Bank of Portugal. The same...
Holding back the tide? UK MAR and EU MAR to remain aligned, for the while In Bulmer v Bollinger [1974] Lord Denning famously observed that "[EU law] is like an incoming tide. It flows into the estuaries and up the rivers. It cannot be held back." Under the European Union (Withdrawal) Act 2018, on 31 December 2020 at 11:00 pm...
IPR enforcement and EU Customs Regulations post Brexit - more work for IPR owners Customs detention of articles suspected of infringing intellectual property rights (IPRs) can be an incredibly useful tool for IPR owners in the battle against counterfeit goods.  This was especially the case with the EU Customs Regulations, under which...
How to avoid banning memes – a new consultation paper on the EU Copyright Directive Even though we broke up and it changed its name, it's hard to forget Article 13 (now 17) of the EU Directive on copyright in the Digital Single Market (the Copyright Directive). Article 17, or as it's otherwise known, the "meme ban", has been through...
The future of remuneration: to CRD V and beyond... The Capital Requirements Directive V (known as CRD V) introduces a number of remuneration requirements affecting banks, building societies and designated investment firms. The UK is required to onshore these requirements under the terms of the EU...
Brexit and Geographical Indications You may not be familiar with the trade mark related term ‘geographical indication’ (GI). However, more than likely you have eaten a product protected by a GI: such as Parma Ham, Champagne and Roquefort cheese to name a few. GIs are protected by a number...
Parliament approves ICO code of practice which aims to make children safer online On 12 August the Information Commissioner’s Office (ICO) issued the long awaited Age appropriate design code of practice for online services, which seeks to enhance the safety of the online environment for children. The code, which has now been approved...
Brexit's impact on the new P2B (Platform to Business) Regulation This month the UK Government published a Brexit SI amending the EU’s new Platform to Business Regulation to ensure the regulation works for a post Brexit (or more accurately, post transition period) UK. What is the Platform to Business Regulation (“P2B...