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Internet giant Alibaba under Investigation in China China’s competition regulator has long been cautious about enforcing antitrust rules against China’s digital economy, which has become a prominent force of China’s economic growth and benefited millions of Chinese consumers. However, the recent antitrust ... Foreign investment funds are exempt from withholding tax on Italian source dividends and capital gains on equities Starting on 1 January 2021, dividends and capital gains earned by qualifying EU/EEA based investment funds (EU/EEA Funds) are exempt from income tax in Italy. The new provision, contained in the 2021 Budget Law, eliminates discrimination against EU/EAA Fu... What the deal means for financial services: No change for now The Brexit trade deal lays down the details of the future relationship between the UK and the EU. The main document is the UK-EU Trade and Cooperation Agreement (TCA) which (at the time of writing) is in force provisionally, with ratification to follow . ... OECD's guidance on transfer pricing implications of COVID-19: nothing “new” in the “new normal” The IMF's Annual Report for 2020 described the COVID-19 pandemic as a "crisis like no other", which has "created the worst recession since the Great Depression". The health emergency has forced many economies to a standstill. While some businesses, such a... DAC6: over (in the UK) before it’s begun? The UK has effectively repealed DAC6 for the majority of cases. With effect from 11 pm (UK time) on 31 December 2020 – the day before DAC6 reporting was due to begin in earnest - the UK implementing regulations have been amended to disapply DAC6 in respec... EPO study reveals UK and European positions in global 4IR patent race What do you know of Industry 4.0, or the Fourth Industrial Revolution (4IR)? Characterised by the growing utilisation of emerging technologies such as artificial intelligence (AI), cloud computing, robotics, 3D printing, the Internet of Things and advance... And finally, "everything" is agreed Boris Johnson and Ursula van der Leyen announced this afternoon that the UK and the EU have reached agreement on the text of a trade deal.  The ratification process is now to be fast-tracked, with a view to bringing the agreement into force by 11pm on New... EUIPO report on online copyright infringement of film, TV and music – so what’s popular? It’s amazing what a difference 12 months makes.  Back in 2019,  a EUIPO study found that  online copyright infringement in the EU between 2017 and 2018 was a declining but significant problem (namely access to pirated content fell by an average of 15.1%).... Ushering in a new age of accountability for big tech- UK government response to Online Harms White Paper consultation The UK government has taken the next step in its plan to “usher in a new age of accountability for tech companies”, publishing the response to its consultation on the Online Harms White Paper. It has committed to making the Online Safety Bill, which will ... NIS 2 - new cyber rules would mean more critical sectors covered and enhanced security requirements The NIS regime, which aims to boost the overall level of cyber security in the EU by improving the security of network and information systems across critical sectors, has been under review at both EU and UK level. On 16 December 2020, the European Commis...