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The Edge of Glory?: Will DABUS ‘success’ in South Africa and Australia be repeated in the UK? Lady Gaga sings ‘I’m on the edge of glory and I'm hanging on a moment of truth’.  Until now, the longstanding crusade to allow inventions generated by the AI machine DABUS to be patentable under existing national patent laws across different jurisdictions... India scraps retrospective application of tax on indirect transfers: what does it mean going forward? Last week the lower house of the Indian Parliament passed The Taxation Laws (Amendment) Bill, 2021 (the Bill). The Bill is significant. It removes the retrospective application of the rules on the taxation of gains arising on the transfer of shares in a f... Litigation on an epic scale... If you say it in a deep enough voice, "litigation on an epic scale" sounds like it may be the trailer for the latest summer blockbuster which is fitting because it is actually the Court of Appeal's (CoA) verdict on what was unleashed by the dispute betwee... Who is the weakest link? Cybersecurity in your supply chain With supply chain attacks on the rise, organisations should review the recommendations set out in a new ENISA report and monitor potential changes to the incident threshold levels for cloud providers and other digital service providers under the UK’s NIS ... Certain investment structures may need to be reviewed following the approval of the 2021 Spanish tax reform In our post published last November, we mentioned several tax measures included in two key draft bills which could affect foreign investors and individuals with economic ties to Spain. Both laws have been approved by Congress (i.e. the 2021 General State ... Can adopting a PET improve your privacy? As many organisations struggle to unlock the full value and innovative potential of their data, the Centre for Data Ethics and Innovation (CDEI) has been exploring the role privacy enhancing technologies (or PETs) can play in helping to enable data sharin... Time’s tikking for privacy notices aimed at children: TikTok fined in the Netherlands and the ICO’s Children’s Code nears the end of its grace period Transparency is arguably one of the most important principles of the GDPR. Without it, data subjects are unaware of how their personal data is processed, leading to a myriad of abuses and making it impossible for individuals to exercise their other rights... Non-resident French capital gains tax now compatible with EU principles (at least partially) As part of the French Amended Finance Bill for 2021, the French Parliament amended the French capital gains tax applicable to non-French residents on transfers of significant shareholdings (Section 244 bis B of the FTC, applicable subject to double tax tr... Notification of uncertain tax treatment by large business Putting aside for now whether this new notification regime is necessary and apt to reduce what HMRC refer to as the tax gap attributable to legal interpretation and quantify at £4.9bn, it is encouraging to see that the model is much improved from the orig... Thinking of moving to Spain? Expect a fantastic climate and a special income tax regime for expats which may be about to get even better Right before the summer break, the Spanish Government has published a draft bill (Anteproyecto de Ley de fomento del ecosistema de las empresas emergentes) which significantly improves the existing special income tax regime for expats, with the hope of at...