To help organizations stay on top of the main developments in European digital compliance, Morrison Foerster’s European Digital Regulatory Compliance team reports on some of the main topical digital regulatory and compliance...more
4/6/2023
/ Advertising Standards Authority ,
Artificial Intelligence ,
Corporate Counsel ,
Corporate Taxes ,
Cyber Threats ,
DATA Act ,
Digital Service Providers ,
Digital Services ,
Duty To Repair ,
EU ,
European Commission ,
European Parliament ,
False Advertising ,
General Data Protection Regulation (GDPR) ,
Greenwashing ,
Internet Service Providers (ISPs) ,
Misleading Statements ,
Network and Information Security Directive ,
Popular ,
Research and Development ,
Tax Credits ,
Technology ,
Websites ,
Withdrawal Agreement
Introduction The UK’s new Qualifying Asset Holding Company Regime (the “QAHC Regime”) comes into effect on 1 April 2022. The main objective of the regime is to make the UK a more desirable jurisdiction from which funds (which...more
One year ago, the UK Government announced that the changes to the off-payroll working rules (also known as IR35) (the “Rules”) would enter into force on 6 April 2021 rather than 6 April 2020, due to the impact of the COVID-19...more
On 31 December 2020, HMRC unexpectedly announced that the UK will repeal the implementation of the EU Directive on administrative cooperation (“DAC6”).Instead, the UK will introduce its own mandatory disclosure rules (“MDR”)...more
With many early-stage, high growth businesses facing economic upheaval and pressure on their cash flow as a result of COVID-19, the Chancellor of the Exchequer has announced a £1.25 billion support package to help innovative...more
The COVID-19 pandemic has resulted in significant disruption to international travel and business arrangements. Enforced travel restrictions have left many people, including company directors and employees, stranded outside...more
On 23 March 2020, Boris Johnson announced that the UK would effectively be going into “lockdown” for a period of at least three weeks, in order to tackle the spread of coronavirus. This means closing all non-essential shops...more
In the UK Government’s latest Budget, delivered on 11 March 2020, it was announced that the changes to the off-payroll working rules (also known as IR35) previously announced at Budget 2018 would apply to the private sector...more
The Council of the European Union confirmed on Tuesday, 18 February 2020 that the Cayman Islands, a British overseas territory, has been added to the European Union’s ‘blacklist’ of non-cooperative jurisdictions for tax...more
A digital services tax for “tech giants”, additional conditions for Entrepreneurs’ Relief, amendments to the loss relief rules, and a host of tax-avoidance measures: we outline the key tax proposals from the Autumn Budget...more
The European Commission has renewed state aid approval for the UK Enterprise Management Incentive (EMI) regime.
Following an unexpected bulletin from HM Revenue & Customs (HMRC) on 4 April 2018, announcing that state aid...more
Since 2015, the European Union has been gradually implementing a series of reforms designed to create a Digital Single Market across the EU. In setting its reform agenda, the European Commission looked beyond areas...more
The UK Double Tax Treaty Passport (“DTTP”) scheme has recently been extended by HM Revenue & Customs (“HMRC”) to allow both non-corporate borrowers and lenders to enjoy the benefits of the scheme. The aim of the amendments is...more
The majority has spoken: on Friday 24 June, it was announced that the UK had voted to leave the European Union (the “EU”). The full implications of this decision are largely unknown, given that the UK is navigating...more
6/29/2016
/ Customs ,
Double Taxation ,
EU ,
EU Merger Directive ,
European Communities Act ,
European Economic Area (EEA) ,
International Tax Issues ,
International Treaties ,
Member State ,
UK ,
UK Brexit ,
Value-Added Tax (VAT) ,
Withholding Tax
Smart Acquisition Structures For Deals In Germany And The UK -
What Are the Criteria for Smart Acquisitions via Corporations? -
Inbound investment structures seeking to acquire a German or UK corporation should take...more
2/11/2016
/ Capital Gains ,
Corporate Taxes ,
Dividends ,
Double Taxation ,
Foreign Entities ,
Germany ,
Initial Public Offering (IPO) ,
Shareholders ,
Tax Liability ,
Tax Treaty ,
Technology Sector ,
UK ,
Withholding Tax
On 4 December, George Osborne in his Autumn Statement, announced a new UK withholding tax exemption for interest payments on UK private placements. The announcement was followed by draft legislative clauses with the Finance...more