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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... Are you ready for new data sharing rules? Boosting access to data, data sharing and the data economy has become an increasingly important policy objective for the UK government and EU institutions alike.  With new legislative measures announced from both quarters, is it ‘all systems go’ for data ... The European Elections: What they mean for the next legislative agenda Elections for the European Parliament took place from 6 to 9 June. In this article we share some initial thoughts about the election results and what they could mean for the sustainability agenda of the European Union.  The outcome of the European electio... What do the Pope, the Republic of Korea and the Labour manifesto have in common? They're all talking about AI….. Despite many politicians across the globe being in the midst of election campaigning, AI is still high on the political agenda. Even the Pope has a view – stating AI is ‘neither objective nor neutral’ and calling for politi... Lessons learned from JTI and other recent unallowable purpose cases The main lesson to be learned is that it all depends on the specific facts and how they are presented to the fact-finding tribunal! JTI is the third unallowable purpose case decided by the UK Court of Appeal this year, the previous two being BlackRock and... The generation game: New EU guidelines published on generative AI and data protection On 3 June, the European Data Protection Supervisor (EDPS) published guidelines on navigating the relationship between generative AI (GenAI) and data protection. While the EDPS’s guidelines are directed at EU institutions rather than businesses, they conta... Change: Labour Party Manifesto 2024 Latest polling figures for the UK’s general election on 4 July continue to indicate a change in government as Labour, the main opposition party, enjoys a c. 20 percentage point lead over the Conservative Party which has governed the UK since 2010. What mi... ECJ lends a helping hand to non-established persons seeking VAT refund According to the decision of the Court of Justice of the European Union of 16 May 2024 (C-746/22), the Hungarian rule that does not allow foreign taxpayers in VAT refund cases to submit their documents even in the appeal procedure is contrary to EU law. W...