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India’s amended equalisation levy: a change players in the digital economy could not have foreseen On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of amendments to the equalisation levy introduced in Finance Act 2016—neither in her 159 minutes long speech and nor in the t... “Don’t change the station! I like this song” – the CJEU clarifies ‘communication to the public’ (again) On 2 April 2020, following referral by the Swedish Supreme Court, the CJEU ruled in Stim and SAMI (C-753/18) that hiring out a car fitted with a radio did not constitute a communication to the public and therefore did not infringe either Article 3(1) of t... Amazon: no infringing use but online platforms still in hot water? Last week the Court of Justice of the European Union ("CJEU") confirmed the relevance of commercial intention in establishing trade mark "use". Coty Germany, a distributor of high-end beauty products, asked the CJEU whether two European Amazon companies i... Hitting the wrong note? Music equipment suppliers face ‘big brother’ price-fixing allegations in the UK The UK’s Competition and Markets Authority (CMA) has issued the music equipment suppliers Roland and Korg with a charge sheet alleging ‘re-sale price maintenance’ by both companies in the UK – meaning they required retailers to sell their products at or a... A welcoming change for companies looking to bring their group-IP onshore Since 2002, there have been two tax regimes which apply to intangible fixed assets (IFAs) in the UK - the CGT regime for old IFAs and a specific accounts based regime for new IFAs which broadly allow companies to claim tax deductions in line with the acco... COVID-19: Favourable tax measures in France are conditional for large companies As previously announced, the French Ministry of Finance released guidelines on 2 April 2020 setting out the undertakings to be given by large companies wishing to benefit from the favourable tax measures (i.e. the postponement and waiver of taxes) impleme... Morrisons in the Supreme Court – a welcome decision for employers but not a complete get-out-of-jail card Today the Supreme Court has handed down the much-anticipated judgement in WM Morrisons Supermarkets plc (Appellant) v Various Claimants (Respondent). In a decision that will clearly be welcomed by Morrisons and employers more generally, the Supreme Court ... COVID-19 measures in the US In a series of briefings, the Paul, Weiss tax department has described the tax considerations of the CARES Act, a $2 trillion U.S. stimulus and relief package that was signed into law on 27 March 2020, and a number of other recent U.S. tax changes. The be... COVID-19 and Irish corporate tax residence Travel restrictions imposed in response to COVID-19 may impact a director's ability to travel to Ireland in order to attend board meetings and could therefore impact the residence status of an Irish tax resident company. The Irish Revenue are aware of thi... COVID-19: Portuguese tax measures In the context of the public health emergency resulting from the spread of COVID-19, the State of Emergency was declared in Portugal on 18 March 2020. To mitigate the negative economic impact of COVID-19 on companies and individuals, the following measure...