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International Tax News - August 2014

UKRAINE: NEW ANTI-CRISIS TAX MEASURES - The Verkhovna Rada, Ukraine’s Supreme Council, has approved amendments to the country’s tax law. Among the changes are amendments affecting the corporate profit tax and excise...more

Brazil revises law on tax treatment of cross-border payments for data centers located abroad

Newly published Brazilian Interpretative Act (Ato Declaratório Interpretativo) N. 7/2014 expresses the Brazilian IRS’s view regarding the tax treatment applicable to cross-border payments for the use of data centers located...more

ECHA Releases Data Sharing Dispute Decisions under REACH and BPR

The European Chemicals Agency (ECHA) recently released 25 decisions on data sharing disputes under the Registration, Evaluation, Authorization and Restriction of Chemicals (REACH) program and two decisions on data sharing...more

August 2014: ITC Litigation Update: ITC Tightens Domestic Industry Requirement for Licensors After Recent Federal Circuit...

ITC Tightens Domestic Industry Requirement for Licensors After Recent Federal Circuit Decisions: Certain Computers and Computer Peripheral Devices, and Components Thereof, and Products Containing Same, Inv. No. 337-TA-841...more

The revised PSI Directive – European Commission publishes guidelines on re-use of public sector information

On July 17th, 2014, the European Commission published guidelines for the re-use of public sector information ("PSI"). These guidelines shall support the EU Member States in the transposition of the 2013 revision of the so...more

Bribery, Twice Removed

Charles Duross is the head of Morrison & Foerster’s Global Anti-Corruption Practice. He is the former head of the Department of Justice’s Foreign Corrupt Practices Act unit, where he took a leading role in developing and...more

Singapore's first data breach?

The Straits Times reported on 14 August that Singapore’s Personal Data Protection Commission (the “Commission”) is investigating a complaint from a user that Xiaomi has breached the Personal Data Protection Act 2012 (“PDPA”)....more

Tax update: Australian tax and GST treatment of bitcoin and other crypto-currencies

Earlier today the ATO released its long awaited public guidance on the Australian tax and GST treatment of bitcoin and other crypto-currencies. This guidance was originally scheduled to be released on 30 June 2014. It was...more

The Double Whammy: Cubist’s Recent FCPA Disclosure

In the FCPA enforcement world, corporate disclosures of potential violations carrying significant messages. Cubist Pharmaceuticals (Cubist) disclosed in a Form 10-Q that its subsidiary, which it acquired last year...more

Google, the House of Lords and the timing of the EU Data Protection Regulation

In the Google Spain “Right to be Forgotten” case, the ECJ held that Google must remove links to a newspaper article containing properly published information about a Spanish individual on the basis that the information is no...more

New EU Sanctions Target Russian Oil Sector, State-Owned Banks and Military Exports

The European Union (EU) enacted Council Regulation (EU) No 833/2014 (the Regulation), which contains ‘Stage 3’ sanctions against Russia. These sanctions resemble – but in other ways are different – from the latest US...more

India Enters "Pay-for-Delay" Fray: CCI Investigating Pharmaceutical Patent Settlements

India's competition authority, the Competition Commission of India (CCI), has begun scrutinizing and investigating pharmaceutical patent settlement agreements between brand and generic firms for potential anticompetitive...more

The EU Article 29 Working Party's Guidance on the "Legitimate Interest" Ground for Processing Personal Data

When precisely is a data controller lawfully permitted to process personal data? If a data controller does not have the consent of a data subject to process his or her data, when does the “legitimate interest”...more

Where to Now St. Peter? – Due Diligence Going Forward in China

Whatever you might think of where his career went, Elton John had some great early stuff. I still rank Tumbleweed Connection right up there as one of my favorite albums of all-time. And while it was packed with some great...more

EU Announces Guidelines to Standardize Cloud Computing Agreements

In an effort to meet one of the key objectives of the European Union's Cloud Computing Strategy - to develop model terms for cloud computing contracts, including service-level agreements - an industry working group that...more

Nixon Announces Resignation; GSK Just Resigns

Next week, Shanghai’s No. 1 Intermediate People’s Court is scheduled to open a trial against Peter William Humphrey, a 58-year-old British national, and his wife, Yu Yingzeng, a 61-year-old American, on charges of illegally...more

Hackers steal 1.2 billion passwords – 4 steps to take now

The New York Times reported this week that an organized Russian criminal group stole approximately 1.2 billion user name and password credentials associated with more than 500 million email addresses from hundreds of...more

OECD Calls for Higher Focus on Outsourcing, IT and Supplier Risk

At the Twelfth Annual Corporate Accountability Conference held in Paris last month, Pierre Poret, Counsellor and Directorate for Financial and Enterprise Affairs at the Organisation for Economic Co-operation & Development...more

U.S. Department of Commerce Implements New Russian Oil and Gas Sanctions

The sanctions directly affect companies involved in Russia's oil and gas industries by imposing new export license requirements....more

Russian Hackers Reportedly Obtain Internet Credentials of More Than 500 Million Users

On August 5, The New York Times reported that Russian hackers have obtained what could be the largest collection of confidential data in history. The security firm that discovered the breach continues to alert affected...more

Russian Legislation Update

In This Issue: - Judicial Reform - Personal Data - Banking - Payment System - Credit Histories - Concession Agreements - Excerpt from Judicial Reform: On 28 June 2014 the President signed...more

Sanctions Update: Ukraine, Crimea and Sevastopol—the Ukrainian Parliament, the EU and the U.S. impose further measures

This Alert follows our previous alerts on the Russia/Ukraine sanctions available on our website. July continued to be a busy time as the Verkhovna Rada (the Ukrainian Parliament), the EU and the United States intensified...more

U.S. and EU Release New Export Restrictions on Exports of Equipment and Technology to Russia Exploration Projects

U.S. and EU Release New Export Restrictions on Exports of Equipment and Technology to Russia Exploration Projects - In a sweeping expansion of export restrictions against Russia in response to their finding that...more

Tech Companies, the Congo and Dodd-Frank

The fourth anniversary of the Dodd-Frank Act has prompted renewed discussion over the effectiveness of the legislation. Legislators continue their debate over the Financial Stability Oversight Committee and the Volcker Rule....more

Cahiers de droit fiscal international: Ukraine Cross-border outsourcing - issues, strategies and solutions

Summary and conclusions - Ukraine is experiencing the fast development of outsourcing industry due primarily to IT outsourcing. This is supported by tax incentives introduced for the IT sector. Ukrainian tax...more

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