Podcast: Digital Taxation—Implications for EU Technology Companies
Compliance into the Weeds-Episode 39, Disclosure of Ransomware Attacks
Germany is advancing a new legislative framework to strengthen civil and criminal protection against digital violence, responding to a sustained increase in online abuse and perceived enforcement deficits. These challenges...more
In Cox Communications, Inc. v. Sony Music Entertainment, No. 24-171, 2026 WL 815823 (U.S. Mar. 25, 2026), the U.S. Supreme Court narrowed the circumstances in which a company may be held contributorily liable for copyright...more
The implementation of the NIS2 Directive is advancing across the European Union, with the European Commission (Commission) proposing further reforms that would introduce additional requirements for regulated entities, such as...more
Recent landmark decisions by German administrative courts have declared internet blocking orders against Cyprus-based pornography platforms unlawful. The rulings underscore the primacy of EU law, particularly the Digital...more
HM Treasury and the Department for Science, Innovation and Technology have jointly published guidance setting out how entities regulated under the UK Money Laundering, Terrorist Financing and Transfer of Funds (Information on...more
European Commission Publishes Guidelines on the Application of Certain Provisions of the Foreign Subsidies Regulation- On 9 January 2026, the European Commission (Commission) published the long-awaited Guidelines on...more
The draft National Cybersecurity Law (2026) was published in January 2026. This significant regulatory measure is likely to have broad impacts on organizations across the economy, especially digital service providers and...more
On September 11, 2025, the European Data Protection Board (EDPB) adopted guidelines on the interplay between the Digital Services Act (DSA) and the General Data Protection Regulation (GDPR)....more
The European Commission has just unveiled its proposal for the Digital Networks Act (DNA). The DNA marks a fundamental shift from regulating traditional “electronic communications” to a broader, cloud-integrated ecosystem of...more
Tradicionalmente, conforme a lo dispuesto en los artículos 24 y 408 del Estatuto Tributario (ET), en materia de servicios, solo se consideran ingresos de fuente nacional aquellos derivados de los que son prestados en...more
The EU has entered a new phase of its digital strategy. With the EU Data Act (Regulation (EU) 2023/2854) (the “Data Act”) now applicable as of September 12, 2025, Europe is ushering in one of the most significant shifts in...more
On 19 November 2025, the European Union introduced two "Omnibus" reform packages, each targeting different regulatory domains but united by a common goal: regulatory simplification across the European Union. ...more
Following approval by the German Federal Council, the Germany’s Network and Information Systems 2 (NIS2) Implementation Act (NIS2UmsuCG) is entering its final stage of the legislative process....more
Introduction - The NIS2 Directive marks a significant evolution in the European Union’s approach to cybersecurity, introducing more stringent requirements and expanding the scope of covered sectors to address emerging...more
Place of supply for virtual streaming services Under current Belgian VAT law, the place of supply for admission to cultural, artistic, sporting, scientific, educational, and entertainment events is determined by the location...more
Member States were required to implement the NIS 2 Directive ("NIS 2") into national law by 17 October 2024. One year on, many EU Member States have failed to meet the transposition deadline, creating confusion and increasing...more
Mainframe computers are the backbone of many global industries, and integral to industry sectors such as finance, healthcare, transportation, and government. However, the personnel trained to manage these systems are aging...more
The United Kingdom’s Online Safety Act (OSA or the Act), which received Royal Assent in October 2023, establishes a new statutory framework to address harmful online content, protect children, and promote accountability among...more
Bermuda's proposed new licensing regime for digital identity service providers (DISPs) has been further refined and updated, with five licensable activities reduced to two. The development of the DISP regime commenced...more
The judgment delivered by the Court of Appeal of Grenoble on 26 June 2025 marks a significant development in the jurisprudence concerning the liability of digital asset service providers (DASPs)....more
The European Securities and Markets Authority (ESMA) has issued a public statement addressed to crypto-asset service providers (CASPs) that offer both regulated and unregulated services under the Markets in Crypto-Assets...more
As part of its 2025 Budget Reconciliation and Financing Act, Maryland is introducing a 3% sales and use tax on a broad range of information technology (IT) services, effective July 1, 2025. This “tech tax” is designed to...more
Since its announcement during the King’s Speech on 17 July 2024, there has been much anticipation over the contents of the Cyber Security and Resilience Bill (“CS&R Bill“) and in particular the extent to which it will bring...more
Last month, the United States District Court for the Western District of Texas enjoined parts of the state's Securing Children Online Through Parental Empowerment (SCOPE) Act, a law requiring certain digital service providers...more
On December 10, 2024, the FCC’s Enforcement Bureau (“Bureau”) released an order (“Order”) determining that nearly 2,500 providers across the calling chain had submitted deficient submissions to the Commission’s Robocall...more