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As the U.S. tax reform process continues, the comprehensive tax bill that passed the House of Representatives in May is now under active consideration in the Senate. Earlier this week, the Senate Finance Committee released...more
The bill has been introduced into the UK’s Parliament with various amendments to the initial draft published in May 2021, reflecting the extensive feedback received and the challenges in reaching a consensus. In March...more
In October 2021, San Francisco crypto currency exchange Coinbase made waves after releasing a proposed regulatory framework for digital assets entitled Digital Asset Policy Proposal: Safeguarding America’s Financial...more
The proposed law - which is broadly applicable to most entities doing business in the United States - is the first real indication of bipartisan movement on data protection at the federal-level. The House Committee on...more
The RFIA would define consumer protection standards for digital assets and introduce new requirements regarding digital asset use in interstate money transfers. Latham & Watkins presents a blog series on the Responsible...more
Several new bills targeting online platform companies are making their way through state and federal legislative bodies in the United States. These legislative efforts appear likely to lead to limits on the immunity...more
The proposals includes fines for non-compliance of up to the greater of £18 million or 10% of a provider’s annual global revenue. On 12 May 2021, the UK government published the Online Safety Bill (the Bill), which aims...more
Proposal for the Digital Services Act - The long-awaited update to the e-Commerce Directive proposes new obligations for online platforms and changes to the ‘safe harbours’ from liability for infringing content. On 15...more
In 2020, state and local tax practitioners have witnessed the emergence of a new trend: the proposed taxation of advertising services and data usage. In this Bottom Line videocast, Charles Capouet and Samantha Trencs discuss:...more
• A Mexican political party, Party of the Democratic Revolution (PRD), recently added Mexico to the global debate as to whether or not a digital services tax should be imposed on companies providing digital services,...more
On July 13, 2016, a legislative conference committee was appointed to approve an already agreed-upon $1.3 billion revenue package, which was immediately approved by both the House (116-75) and Senate (28-22) and sent to...more