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Samantha Holland Samantha is a Senior PSL Nele Dhondt PSL Counsel Tanja Velling Tanja is a Senior PSL in the Tax practice EU AI Act published today - enters into force 1st August The EU AI Act was published in the Official Journal today and will enter into force 20 days later, on 1st August. While it will still be some time before some of the more substantive rules apply (most of the Act will not take effect for another two years,... Fourth tranche of Pillar Two Administrative Guidance: all clear for securitisations? Securitisation is a form of structured financing, whereby the credit risks associated with a specific pool of assets are segregated from the originators’ own credit risks. This is typically achieved by establishing a special purpose vehicle (SPV), which p... Creating a level playing field: the EU AI Act and copyright The EU AI Act is due to be published in the Official Journal of the EU in the coming days and will enter into force 20 days after publication. Whilst the EU AI Act is not IP focused, it does contain some important obligations relating to copyright. And so... Egypt’s medium-term tax policy is materialising – how far does it go and what more to expect? With support from the IMF, since December 2022 Egypt has been engaged in a policy reform to address economic imbalances. During the fiscal policy discussions, the Egyptian authorities proposed a set of structural tax reforms (Plan) to increase tax revenue... Pepsi wins royalty withholding tax and diverted profits tax appeal against the Australian Taxation Office On 26 June, Australia's Full Federal Court decided in favour of Pepsi on appeal, flipping the initial decision which had been in favour of the Australian Taxation Office (ATO).  Pepsi won on both issues, being royalty withholding tax and diverted profits ... Capping liability: far from a model of clarity in TCS v DBS Negotiating and drafting a liability clause is never easy. We’ve seen a number of liability clauses scrutinised in court in recent years, and the judge’s interpretation can have a huge impact on the damages recoverable. Tata Consultancy Services Ltd v Dis... Insights from the ICO’s Snap decision on genAI enforcement Last month, the ICO announced that it would not take enforcement action against Snap for its ChatGPT powered “MyAI” chat-bot - despite its Preliminary Enforcement Notice (PEN) of October 2023, which suggested it may do so to prevent Snap processing person...