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A way forward for international transfers of data? The wave of uncertainty created by the CJEU Schrems II decision had left many opting for a ‘wait and see’ approach to international transfers of personal data. Why revamp all existing processes without further guidance on what will (or not) be compliant, ... Foreign investment funds may be eligible for Dutch dividend withholding tax refunds The Dutch Supreme Court decided in the Köln Aktienfonds Deka (KA DEKA) case that foreign investment funds are eligible for a refund of Dutch dividend withholding tax paid, but only if certain very stringent requirements are met.  Taking into account the E... New right of confidence in live sports data stumbles before Court of Appeal Since off-racecourse bookmakers were legalised by the Betting and Gaming Act 1960, sport and gambling have developed a symbiotic relationship in the UK. One that has boomed in the digital age. Live online sports data is now the lifeblood of both online an... The discrimination introduced by the non-French resident capital gains tax is not covered by the EU standstill clause: timing is of the essence! The Administrative Court of Appeal of Versailles has recently ruled that the capital gains tax charge applicable to non-residents on the transfer of a significant shareholding was likely to constitute discrimination inconsistent with the EU freedom of mov... Italian “mixed takeover bids" are not tax neutral In principle, a “takeover bid” means a public purchase offer, whether mandatory or voluntary, made to the holders of securities in a target company, aiming to take the control of the latter in accordance with national laws. As consideration, the acquiring... ICO audit of political campaigning: a case for transparency that goes beyond Westminster Against the backdrop of the US elections, which has the current President of the United States campaigning for funds to challenge the (not quite final) results, our own ICO has published a summary of its audit concerning data protection practices of UK po... How Brexit might limit challenges to HMRC decisions Looking at the CJEU decision in Luxembourg v B in the context of the UK's proposed new Financial Institution Notice (which would allow HMRC to request information from financial institutions without prior tribunal approval – and without the right to appea... How Brexit might limit challenges to HMRC decisions Looking at the CJEU decision in Luxembourg v B in the context of the UK's proposed new Financial Institution Notice (which would allow HMRC to request information from financial institutions without prior tribunal approval – and without the right to appea... Main highlights of 2021 Spanish tax reforms Shortly after the approval of the new Financial Transaction Tax and Digital Services Tax, the Spanish Government has submitted to Parliament two draft bills that contain significant measures affecting several taxes and resulting, generally, in increased t... The UK retakes control of financial services equivalence A number of equivalence decisions in respect of EEA member states have been laid in Parliament this week. The full list and further details are available here. By way of reminder: equivalence is, in short: an autonomous mechanism by which one jurisdiction...