Companies that use chat bots to interact with users in California now must comply with a new California law that is already in effect.  The new law, which requires clear and conspicuous disclosures when bots are used in online communications in California, aims to reduce confusion and deception online.  For
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Written by Giangiacomo Olivi

Some Italian parliament members published a proposal for a new law that may dramatically change the scenario for e-commerce and web operators doing business in Italy.

The proposal (called by some commentators as “Digital” or “Web Tax”) is substantially a combination of domestic rules affecting the taxation of the digital economy. Also in line with the OCSE “Action Plan on Base Erosion and Profit Shifting (BEPS) the proposal includes:

  • the setting up of a new concept of permanent establishment in Italy (which should cover also a “virtual permanent establishment” in line with the OECD approach);
  • the application of a 25% withholding tax to be applied by the financial institution processing the payments made to a foreign e-commerce provider by an Italian customer (B2C transaction);
  • the application of a 25% withholding tax to be applied where it is identified a hidden “virtual permanent establishment” on payments made by an Italian company to a foreign e-commerce provider (B2B transaction). Also in this case the withholding tax is applied directly by the financial institution processing the payment process.


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Written by: Carol Umhoefer; Farid Bouguettaya; and Maruschka Graham

In 1994, France implemented a law, known as the “Toubon Law” after France’s then-minister of Culture, Jacques Toubon, to preserve the French language, protect French consumers and promote French culture. At the time, the world wide web
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