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Re-domiciliations and cross-border mergers: key tax questions Re-domiciliations and cross-border mergers can be great options for a restructuring and, within the EU, the rules governing both types of operation are, to a certain extent, harmonized across different jurisdictions. The UK does not currently permit eithe... Cyber Update: New Software Security Code of Practice Background In May 2025 the Department for Science, Innovation and Technology used the government’s flagship cyber security event, CYBERUK, to announce and publish a Software Security Code of Practice and supplementary technical guidance (together the Soft... FATCA data transfers incompatible with GDPR according to the Belgian Data Protection Authority On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal Public Service Finance (FPSF) to the US tax authority under the US Foreign Account Tax Compliance Act (FATCA) are not c... DPIA… or not to DPIA – Is a DPIA needed before connecting to a pensions dashboard? DPIA… or not to DPIA – Is a DPIA needed before connecting to a pensions dashboard? That is the question… being asked by UK pension scheme trustees as they need to consider whether a data protection impact assessment (DPIA) is required before connecting th... Japan starts public consultation on draft rules for smartphone software competition law On 15 May 2025, the Japan Fair Trade Commission (JFTC) released draft implementation rules and guidelines in respect of the new Act on the Promotion of Competition for Specified Smartphone Software (the Smartphone Act), which is set to take effect in Dece... International transfers in the limelight again with Belgian decision on FATCA data transfers to the US On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal Public Service Finance (FPSF) to the US tax authority under the US Foreign Account Tax Compliance Act (FATCA) are not c... Cyber 2025 – an update on recent developments in a busy cyber year 2025 is shaping up to be a busy year for cyber, as discussed in our new cyber podcast series. The recent retailer headlines are a stark reminder of the devastating impact a cyber-attack can have on an organisation, but they are not the only developments w... The countdown to the European Accessibility Act is almost over – businesses must comply by 28 June Businesses have just over one month to comply with the European Accessibility Act (EAA). The new Directive aims to enhance the inclusion of persons with disabilities and imposes accessibility requirements for certain products and services across the EU. W... Commission updates Model Contractual Clauses for AI procurement As organisations look to procure AI, many are developing contractual clauses to manage AI specific risks. But what should those clauses include? And will they help compliance with laws such as the EU’s AI Act? The European Commission have recently updated... Go compare! Court of Appeal confirms comparables approach for assessing FRAND royalties The Court of Appeal has confirmed, in Optis v Apple, that a conventional comparables-based approach should be adopted by the English courts when assessing FRAND royalties, overturning the first instance decision and rejecting the High Court’s novel, top-d...