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AI and the effect on tax allocation Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business models. A particular focus has been the problems associated with highly digitalised business, although some countries... Held to ransom in the digital age - what can financial institutions do? Recent research has shown that ransomware is not going away. In fact, researchers have warned that the type of cyber-attack in which access to critical systems, information and/or services is withheld until a ransom is paid to the attacker is becoming mor... Austria tackles the digital economy Austria is planning to raise more than 200 million euros per annum in taxes from the digital economy. This apparently represents 0.2 percent of Austria’s total 2018 tax income. Two thirds of this tax is expected to come from phasing out the low value good... The hidden fight on my phone I have an epic daily commute. One advantage I have is being at the end of the line, meaning I always get a seat. I sit back, relax and, thanks to my trusty iPhone, am whisked far away from the Central Line. That is, unless I've made the rookie mistake of ... Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published its re... Artificial creativity: copyright and the rise of AI art The art world has been abuzz in recent months following the high-profile auction sales of two works generated through artificial intelligence (AI). Is copyright law keeping pace with this new movement, where human artistry meets artificial creativity? In ... Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published its re... eLeniency efficiency Imagine a windowless room in Brussels where hordes of junior lawyers sit and quietly (but clearly) dictate statements into a microphone.  Such was the way that companies seeking leniency or immunity in a cartel investigation were forced to supply informat... Digitalisation of Tax: International Perspectives A recent ICAEW report looks at how the digital revolution continues to impact tax administration by comparing the approaches of 12 forward-looking tax administrations. Valuable lessons can be learned from these experiences for tax authorities transitionin... How can legal tech help improve access to justice? In the digital age that we live in, the historic workings of the UK courts and lack of public education relating to dispute resolution can form a barrier to justice for many.  An event at the Law Society on 25 March sought to address how legal tech could ...