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Room for improvement: Proposals to strengthen draft European digital regulation Since publication in December 2020, the European Commission’s proposed new rules for digital gatekeepers (the Digital Markets Act, or “DMA”) have been hotly debated in the EU Parliament (for our analysis of the proposals, see here).  A new report from Pro... The Spanish Supreme Court confirms that non-Spanish sovereign wealth funds may be fully exempt from tax on Spanish source dividends On 24 February 2021, the Spanish Supreme Court handed down a significant ruling which prohibits differences in tax treatment between Spanish resident sovereign wealth funds and non-Spanish resident sovereign wealth funds (the Ruling). In a previous post, ... GDPR extra-territoriality in a post-Brexit world As UK and EU businesses grapple with the complexities of the post-Brexit world, one of the first key questions for businesses from a data privacy perspective is whether their processing is subject to the UK or EU regime (or both). We discuss in our briefi... Why diversity and inclusion are matters of fairness: understanding regulatory expectations through the lens of product and service design My colleague, Ben Goldstein, wrote about why diversity and inclusion are regulatory issues following a number of high profile speeches at the UK Financial Conduct Authority (FCA). Nikhil Rathi (CEO of the FCA) explained that a lack of diversity at the top... UK and other non-EU taxpayers: beware of the Spanish VAT use and enjoyment rule! Following a previous post on the Spanish VAT rules for UK taxpayers after Brexit, this post addresses the so-called use and enjoyment VAT rule.  Article 59(a) of the Principal VAT Directive allows Spain, and any other Member State, to introduce an excepti... Linking and copyright: one size fits all (for now) Linking has always been controversial, as it sits at the intersection between copyright law and the reality and functioning of the internet.  Hyperlinks ‘web the Web’, and there is a tricky balance to be struck between the interests of copyright holders o... Show and XML: IPEC explains protections available to XML schema owners What is an XML schema? How does IP law protect an XML schema (or does it not)? Does infringement of copyright in an XML schema attract additional damages for flagrant infringement? These issues were recently considered in Software Solutions Ltd v 365 Heal... How are your competitors managing their cyber risk? Government publishes 2021 cyber breaches survey The latest Government Cyber Security Breaches Survey shows that the risk level for businesses is potentially higher than ever under COVID-19. Businesses are finding it harder to administer cyber security measures during the pandemic as organisational reso... The return of the determined intruder: the ICO’s latest thinking on anonymisation and personal data The ICO acknowledged last week that 'questions about when data is personal data or anonymous information are some of the most challenging issues organisations face' as they announced plans to update their anonymisation guidance. While organisations await ... Tax Day! The UK Government has, in its own words, published "more than 30 tax updates, consultations and documents in a move to strengthen policymaking and modernise UK tax system" as part of the tax policies and consultations update on 23 March 2021, otherwise kn...