Information security
With targeted cyber attacks increasing in their scale and frequency, regulators imposing significant fines on private companies for data protection breaches and the forthcoming overhaul of the data protection regime, there has never been a more important time to get information and cyber security onto the Board agenda.
23 May 2013
M2M
Machine to machine communications (M2M), 'the Internet of things' (IoT) is set to revolutionise the way we live. But this new stage in the evolution of telecommunications and the Internet will bring legal and regulatory challenges that effect industry operators.
17 May 2013
Leisure
People are fascinated by the life cycle of many things, be they galaxies, volcanoes or maybe even politicians. However, for something different, this article explores the life cycle of a concept, in particular, a concept in the restaurant industry and concludes that, like stars and galaxies, the rewards are there for those brave enough to dare to dream.
08 May 2013
Prize promotion
Promotions with prizes are a great way of engaging customers with a brand. They are however, whether in traditional media or online, subject to a mixture of legislation and codes of practice which can seem complicated. This is a beginner's guide to complying with these and running a prize promotion legally in the UK.
07 May 2013
Transfer Pricing
This article, first published in Transfer Pricing Forum (05/13), and written by Partner Julien Monsenego, looks at the recent Base Erosion Profit Shifting debates and how they affect Tech/Internet compared with other companies worldwide, using the French tax perspective.
07 May 2013
Gambling Advertising
The advertising of gambling products (including, in some cases, "play for free" games) is tightly regulated in Great Britain. Advertisers will need to be aware of the diverse restrictions that apply to them, including those that govern when, where and how they can advertise their products. This is a beginner's guide to advertising gambling in Great Britain.
07 May 2013
Prosecution
The recent experience of Paris Brown, the 17-year-old who resigned before taking up her role as Kent's Youth Police and Crime Commissioner following a furore surrounding comments she made on Twitter, demonstrates exactly the type of police activity that the Director of Public Prosecutions, Keir Starmer, was seeking to prevent when he issued prosecution guidelines in December of last year.
30 April 2013
Tax
It is usually easier to challenge the remuneration of French companies under Transfer Pricing rules rather than characterising a French PE of a foreign related company, due to the related technical issues.
26 April 2013
Telecoms
The EU Digital Commissioner, Neelie Kroes, has indicated that the EU plans to accelerate its proposals for a single market for European telecoms. A draft proposal is set to be released in October of this year, however the Commission has now stated it will release an earlier blue-print of the proposals in June to allow parties to suggest amendments in advance, in order to speed up the approval process.
23 April 2013
Digital Media
Could the principles of a recent ECJ decision about "exhaustion of rights" in the context of software downloads have the potential to disrupt download-to-own business models for TV, films, music and books?
19 April 2013
To coincide with the recent anniversary of the National Planning Policy Framework (NPPF), the cornerstone of the government's pro-growth agenda, this article revisits the substantive policies of the NPPF and considers its impact on retail, office and residential sectors. Growth prospects appear indeterminate to pessimistic to say the least.
05 April 2013
Real Estate
This infographic provides an overview of the shopping centres market, from transaction volumes and deal values to changing trends shaping the shopping centre experience.
03 April 2013
Multi-sourcing
Incentivising performance in an IT contract requires a panoply of commercial and contractual incentives and sanctions. Now that most customers have adopted a multi-sourcing approach, even more thought is required to incentivise individual and group performance.
03 April 2013
Tax
Transfer prices are adjusted by French Tax Authorities under the provisions of the French Tax Code, with clear reference to the OECD Guidelines. Transfer pricing rules provide a specific documentation from larger companies with two categories of information. In case of audit, two different procedures could be carried out by the FTA along with a non jurisdictional procedure ("MAP") and the APA procedure.
26 March 2013
To demonstrate the existence of the PE, the French Tax Authorities use the definition provided by tax treaties thanks to the concept of "fixed place PE" and "agency PE". Once, the existence of the PE is achieved, the FTA allocate profits according to two methods: "Authorised OECD approach" based on what the PE would have earned if it was a distinct and separate company, or on the amount of revenue that at arm's length the PE would have created.
26 March 2013
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