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New app store Code of Practice In December last year, the Department for Digital, Culture, Media and Sport (DCMS) published a new ‘first of its kind’ code of practice aimed at protecting app users. While the code is voluntary, the Government is expecting app store operators and app dev... Accountability and technology: imagining the future of the SM&CR The Senior Managers and Certification Regime or 'SM&CR', a regulatory lever which seeks to foster greater individual accountability within (most) regulated firms, and which takes aim at the conduct failings that fuelled the 2008 banking crisis, is set to ... HMT Review of Payment Services Regulations: is this the beginning of a tectonic shift in the regulatory bedrock? Ten years ago, the thought of your phone scanning your face before you pay for your morning coffee may have been a disturbing one. Five years ago, sharing your account information with anyone but your bank would have been unthinkable. And a year ago, for ... Thinking of setting up a business in Spain? Take a look at the new tax incentives for start-ups In our previous posts on the recently approved Law to foster Spain’s start-up ecosystem (here and here), we focused on tempting expats with some interesting improvements in their special tax regime (along with other sound arguments such as Spanish weather... French National Financial Prosecutor’s Office releases new guidelines for implementing public interest judicial agreements The French National Financial Prosecutor’s Office (Parquet National Financier - PNF) published new Guidelines on public interest judicial agreements (Convention Judiciaire d’Intérêt Public - CJIP) on its website on 16 January 2023, updating those publishe... Digital Services Taxes: draft MLC provisions published by the OECD For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas. On 20 December 2022, it released draft Multilateral Convention (MLC) provisions on digital services taxes and other r... Halt! House of Lords minutes indicate proposed new TDM exception to be shelved Minutes of a recent meeting of the House of Lords Communications and Digital Committee suggest that the UK government is halting its plans to introduce a new copyright and database right exception for text and data mining (“TDM”).  As we reported back in ... EU non-performing loans: towards a more uniform secondary market Major EU member states (such as Spain, France, Germany and Italy) have begun implementing the Directive on credit servicers and credit purchasers of non-performing loans ("NPLs") (the "Directive") with a view to meeting the Directive’s 29 December 2023 im... The Subsidy Control Act comes into effect today Today the Subsidy Control Act 2022 comes into full effect. The Act represents a development of the UK subsidy control regime that was put in place at the end of 2020 as part of the implementation of the UK’s commitments in the EU-UK Trade and Cooperation ... Electricity Generator Levy Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It was published alongside a new “supplementary technical note”, intended to help generators prepare for the EGL. The te...