Search results

US responds to Schrems II judgment As many will know, the Schrems II decision has caused quite a stir in the data privacy community, most immediately because of its consequences for EEA-to-US data transfers. In its decision, the CJEU struck down the EU-US Privacy Shield as a basis for tran... National data strategy – Government to lead by example… The Government has published the UK’s National Data Strategy for consultation, building on its manifesto pledge to improve data use in government, and looking at ways to help businesses of all sizes benefit from the ‘data revolution’. It forms part of the... “Prepare to jump to lightspeed!” – hyperspace, hyperlinks and the Copyright Directive The mention of Star Wars and copyright together often conjures to mind the well-known Stormtrooper helmet case.  But that may be about to change now that AG Szpunar has opened his recent Opinion in VG Bild-Kunst v Stiftung Preußischer Kulturbesitz (Case C... Cum/ex schemes: ESMA recommendations The European Securities and Markets Authority (ESMA) has recommended legislative change to enable National Competent Authorities (NCAs) to share information with tax authorities, but abandoned proposals to enhance NCAs’ supervisory powers to tackle threat... UK-Japan trade agreement – what are the initial takeaways? In September, UK Trade Secretary Liz Truss confirmed an agreement with Toshimitsu Motegi, the Japanese Foreign Minister, in the UK’s first major post-Brexit trade deal – which could potentially impact British and Japanese companies when eventually impleme... Cyber insurance - the questions you should ask The UK National Cyber Security Centre (NCSC) published some guidance this summer for organisations of all sizes who are considering purchasing cyber insurance. The guidance is not intended to be a buyers guide to insurance – rather to enable organisations... The AI and IP conundrum: UKIPO joins the debate On 7 September, the UKIPO put out a call for views in order to better understand the implications of AI on IP policy, all in the interests of furthering its mission for the “UK to remain at the forefront of the AI and data revolution ”. Engaging in the re... Colombian beneficial ownership concept: Unsolved questions The 2019 Colombian tax reform introduced a new definition of beneficial owner for tax purposes. But the result may be an increase in uncertainty. The definition is overbroad, meaning that a significant volume of additional information may need to be provi... Highlights from the 2021 Dutch Budget The Dutch government published its 2021 budget on 15 September 2020. The tax measures were largely as anticipated and, where corporate taxes are concerned, will generally result in an increase of the tax burden on multinational businesses.  The 2021 budge... Spanish courts adhere to Danish conduit cases When we were still immersed in uncertainty following the judgments of the CJEU on the Danish conduit cases, the Spanish High Tax Court (Tribunal Económico-Administrativo Central), a non-judicial and appeal body that forms part of the Spanish Tax Authority...