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Tax

Modern payment methods and their VAT treatment: the EU Court of Justice rules on the VAT financial services exemption

In its ruling on Case C-5/71 (HMRC Her Majesty's Revenue and Customs v DPAS Limited), the European Union Court of

Technology, Media and Telecommunications (TMT)

The Spanish Trust Services Draft Bill that would repeal Act 59/2003 on Electronic Signatures

eIDAS Regulation has been directly applicable since 1 of July of 2016, but there were some issues left to be

Technology, Media and Telecommunications (TMT)

Next-generation connectivity: Dr Flemming Moos, Osborne Clarke

"Well, the data deluge in my opinion is both an opportunity and a threat – at least if you don't

IT and data

New Deal for Consumers: European Data Protection Supervisor concerned reforms could undermine GDPR

In an Opinion published on 5 October 2018, the European Data Protection Supervisor has raised concerns and made some significant

Tax

Spanish Digital Services Tax

On 23 October 2018, the Spanish Government announced a draft bill, hereinafter "the Draft" introducing a Digital Services Tax (DST)

Tax

Autumn Budget 2018: New UK Digital Services Tax

On 29 October 2018, the UK Chancellor, Philip Hammond announced that from April 2020, the UK government will introduce a

Technology, Media and Telecommunications (TMT)

The Digital Revolution: The Internet of Things

From opening your garage door with your phone, to fridges that chill your wine to suit the weather, the growth

Technology, Media and Telecommunications (TMT)

Next-generation connectivity: Our expert panel

In a series of videos, members of the discussion panel from our Next-generation connectivity report launch event explore the key

Technology, Media and Telecommunications (TMT)

Osborne Clarke releases new report Next-generation connectivity

Next-generation connectivity encompasses not just 5G connectivity, but also full-fibre broadband, satellite internet technologies and other technologies making connectivity easy