Reporting of cross-border transactions (DAC 6) – Portuguese legal framework in force
Last week Law No. 26/2020, of 21 July (Law 26/2020) was finally published, transposing into Portuguese legislation Council Directive (EU) 2018/822, of 25 May 2018 (DAC 6). DAC 6 foresees new mandatory disclosure rules regarding certain cross-border mechanisms based on objective characteristics (hallmarks).
Angola – Amendments to the industrial tax CODE
Law no. 26/2020, of 20th July, 2020, approved several amendments to the Industrial Tax Code, which have a huge impact not only on the Angolan resident companies, but also on all foreign entities providing services to Angolan clients.
P2B REGULATION
On 12 of July, an important regulation which sets new rules in the context of e-commerce entered into force: the Regulation on Promoting Fairness and Transparency for Business Users of Online Intermediation Services (Regulation (EU) 2019/1150 of the European Parliament and of the Council of 20 June 2019) (“P2B Regulation”). The main objective of the P2B …
Court of Justice of the European Union invalidates UE-US Privacy Shield (Schrems II case)
On 16 July 2020, the Court of Justice of the European Union (CJEU) issued a landmark ruling on the Schrems II case (Case C-362/14). As expected, CJEU decided on the invalidity of the EU-US Privacy Shield, one of the mechanisms used by organisations to transfer personal data to the USA. In its judgment, the CJEU also noted …
Use of Drones in Ecommerce Deliveries in India
Authored by Arjun Anand, Partner and Utkarsh Nigam, Associate– Singhania & Partners LLP E-commerce companies have become very popular in India and the industry is growing at a good rate. These companies are finding different ways of being innovative and efficient in their business approach and one such example that companies are exploring is quick …
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The Crack In The Dominant ‘Asian’ Armour – India’s Moment To Seize The Day
While a large number of infamous astrologers, psychics and crystal ball predictors try to weave a cause, effect and continue to provide us with timelines for the finalities of COVID 19 – Not a single person in this world had been able to predict that a virus would be able to shut us down both …
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GDPR decisions – June 2020
Publication of club magazines from the early 1980s found lawful On 16 June 2020, the Danish Data Protection Agency (DPA) decided in a matter in which a citizen had complained about a sailing club that had posted three club magazines from 1981 and 1982 on the internet, thereby revealing information on the name, former address, …
IMPACT OF NEW DATA PROTECTION BILL ON APPLICATIONS’ AND WEB PLATFORMS’ PRIVACY AND COOKIE POLICIES
Typically, an application or web platform engages in bidirectional flow of data between itself and the user. Collection of user information is essentially regulated by two distinct policies – privacy policy and cookie policy.
Accept – Reject of Comparables- When can it constitute a ‘substantial question of law’?
Accept – Reject of Comparables- When can it constitute a ‘substantial question of law’? Comparability analysis is one of the most critical aspects of Transfer Pricing benchmarking and therefore it comes as no surprise that selection of comparables has been one of the highly litigated issues before Indian Courts.
Disclosure of Improper Practice within the Workplace | Employee Protection
The Protection of the Whistleblower Act (hereinafter ‘Act’) was enacted with the aim of making it possible for employees to safely raise concerns of wrongdoing within their workplace. The Act safeguards those whistleblowers who disclose, in good faith, information on improper practice. Recently, the EU Whistleblowing Directive (hereinafter ‘Directive’) was brought into force on the …
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