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Computerised facial recognition: revolutionary tech or surveillance threat? Recognising someone’s face: it’s a skill that humans can do without thinking. But getting to a stage where computers can demonstrate this same ability is something that has been in development since the 1960s. The adoption of this technology could be revo... What value is in a brand? The EU has today opened another State aid investigation, this time into tax rulings given to Nike by the Dutch tax authorities.  At the heart of this investigation is the question - what value is there in the Nike brand? The Dutch tax authorities had agre... Risk management and innovation The unprecedented rate of change, both in technology and the way businesses and consumers respond to it, puts organisations under pressure to innovate. While innovation offers the potential for progress, market differentiation and competitive advantage, i... Effective investigations The use of artificial intelligence (AI) in our personal and professional environments will undoubtedly be a leading force in shaping the world around us in the years to come. One particular area where AI can a game changer is within regulatory investigati... Disclosure pilot scheme – a step forward for legal tech in English court proceedings On 1 January 2019 a new disclosure pilot scheme will be rolled out in the English Business and Property Courts. The two-year pilot will overhaul the process for disclosing documents in litigation proceedings by replacing the ageing framework that has in l... Confounding the innovator’s dilemma If Microsoft ends the year as the world’s most valuable company, it will be the first year it closes out in the top position since 2002. And it has not been the world’s most valuable tech stock since 2010. So how did Microsoft confound the so-called innov... Tax on cryptoassets Cryptoassets (cryptocurrency tokens such as bitcoin) are now so prevalent that HMRC has set out its view of the law about how individuals should be taxed in their dealings with such assets. HMRC will publish further information about the tax treatment of ... 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. An update on the progress of these discussions is expected by the end of January 2019, with a view to obtaini... Why algorithms need auditing When the Deep Thought supercomputer in The Hitchhiker’s Guide to The Galaxy revealed that the answer to life, the Universe and everything was 42, it raised what is becoming a more interesting question. How do computer algorithms determine answers? How do ... Has France given up on an EU digital services tax? France seems to have given up on reaching consensus on an EU-wide digital services tax, by announcing that it will introduce its domestic DST from 1 January.  Earlier this month France had said that it would give the EU until March to agree a pan-EU deal....