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Fairness in Taxation - Qu'est-ce que c'est? On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes proposed, the Piketty Manifesto relies on greater taxes on "big corporations" among other sources. It states that the money... The death of email One of the biggest pain points for our lawyers is the vast number of emails they receive in any one day . Many legal tech tools we see look to do away with unnecessary emails - just one sign that the end of the email may be in sight. But as the article be... Taxing international brands The UK’s proposed digital services tax is not the only new tax measure that is targeted at the modern digital economy. A second change focuses on businesses operating in the UK market that utilise valuable international brands. Corporate income tax princi... Sharing the tax cake There is public consensus that multinational businesses should pay tax on their profits. The much more difficult question is where such tax should be paid. This is currently determined by a complex matrix of international tax treaties which date back to t... Unlocking the Potential of AI for English Law We are really pleased to be working with the Faculty of Law at the University of Oxford as part of the project ‘Unlocking the Potential of AI for English Law.’  In this project, members of the Slaughter and May team will collaborate with leading experts f... VAT and digital publications: time to embrace the future of reading A new EU Directive that came into force last week allows member states to align VAT rates for electronically supplied books, newspapers, periodicals, etc. with those for physical publications. Currently, in the UK, VAT is levied on electronic publications... Transfer your learning It's not often that you see academic papers cited in the national press, so it was great to see the Financial Times pick up on some recent work in 'transfer learning' for natural language processing (NLP). What is transfer learning? Transfer learning is a... 2019: year of the oracle In blockchain circles it is said that 2019 will be the year of the oracle.  Oracles are real-time reliable data feeds which, by interacting with smart contracts, present an opportunity to connect the dematerialised world of distributed ledger technology t... New geo-blocking rules: one step closer to a digital single market This week saw the EU take one-step closer to its goal of creating a digital single market. From 3rd December new rules banning unjustified geo-blocking and other forms of discrimination based on a customer’s nationality or place of residence/establishment... Where is a user located? The proposed EU Digital Services Tax is not dead but the new proposal is significantly more limited than the original proposal, and than the UK's proposed DST.   France and Germany want to proceed with a DST that is charged at 3% of revenues from targeted...