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French tax treatment of the gains arising from “management packages”: a new era opened by the French Administrative Supreme Court? On 13 July 2021, the French Administrative Supreme Court (Conseil d’Etat) handed down three important tax decisions which shed new light on the conditions under which the French tax authorities may tax as salaries gains arising from “management packages” ... UK government consulting on new "world-leading" pro-competition regime for digital markets The UK government is seeking views on its proposed pro-competition regime for digital markets. This is the latest step towards establishing a new regulatory regime for digital markets in the UK, and builds on the recommendations in the Furman Review and a... German Federal Ministry issued long-awaited decrees on cum/cum-transactions and securities lending As an aftermath to recent fiscal court decisions on cum/cum transactions, the German Federal Ministry of Finance ("BMF") has reconsidered its guidance on the transfer of beneficial ownership in securities lending transactions and in cum/cum-transactions. ... British Airways negotiates the settlement of mass data claim In December, I attempted to forecast what 2021 might bring in relation to mass claims in the data sphere. The big unknown remains, as we await the Supreme Court’s decision in Lloyd v Google, following a hearing in April. This will determine whether or not... No fine too small: ICO fines Mermaids £25,000 for personal data breach Last week, the ICO fined the charity Mermaids £25,000 for failure to implement an appropriate level of organisational and technical security measures, in contravention of its obligations under Articles 5(1)(f) and 32(1) and (2) of the UK GDPR. While this ... Delivering the European Green Deal The European Commission has adopted a package of measures intended to put the EU firmly on the road to climate neutrality by 2050 with the intermediate step of a minimum 55% reduction in net greenhouse gas emissions by 2030. An overhaul of the EU Emission... 'You're hot then you're cold, you're yes then you're no': is the UPC back on (again)? Katy Perry and patent law might not seem to be obvious bedfellows.  However, the lyrics to her hit song Hot n Cold do capture rather well the turbulent nature and recent drama of the Unified Patent Court (UPC) and Unitary Patent (UP) project. The build up... European Commission to update supply agreement rules for digital era The European Commission has published its draft updated rules on supply agreements, namely the Vertical Block Exemption Regulation (VBER) and the accompanying Vertical Guidelines. In September, the Commission found that the market had changed significantl... French tax allowance for corporate equity: an aborted initiative The context In France, like in many other countries, debt financing will often be preferred by businesses as it generates, subject to certain conditions and limits, tax deductible financial expenses, instead of non-deductible dividends, had equity financi... ‘Marconi plays the mamba, listen to the radio’: should online radio be built on rock n roll? Internet radio has come a long way since Starship’s hit song ‘We Built This City’ in 1985.  Rather than be confined by digital file formats and software reliability, one can now almost access online content anywhere in the world instantaneously.  But shou...