In the latest episode of DLA Piper’s Beyond the Curve podcast, Victoria Lee, co-chair of the firm’s global Technology sector, talks with Léo Murgel, VP, Legal and Corporate Affairs COO at Salesforce, about how technology such as the company’s Work.com platform can ease the transition as employees return to the
Continue Reading Beyond the Curve podcast: The role of technology in transitioning back to the office

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.


Continue Reading ITALY – New “Digital Tax” in Italy for e-commerce and web operators!

By Patrick Van Eecke and Julie De Bruyn

Article 29 Working Party, the European data protection advisory body, has published its report on the ‘cookie sweep’ that was carried out in September last year in partnership with data protection authorities and other regulators across 8 Member States (Czech Republic, Denmark,
Continue Reading EUROPE: European cookie sweep results published: average of 34.6 cookies per website.

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
Continue Reading “Toubon Law” 20 Years On: The Cyber Economy and France’s Law on the Mandatory Use of the French Language