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Global: Crypto around the World

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Since the ICO boom in 2017, governments around the world began settling on different approaches to regulating the crypto industry. Many legislatures and regulators...

Belgium: DAC 7 light reporting obligation(s) introduced for digital platforms in the sharing and...

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In anticipation of the EU DAC 7 initiative, Belgium has recently introduced "DAC 7 light" reporting obligations for digital platform operators in the sharing and gig economy. The goal is to render the income realized by service providers through these platforms more transparent and to prevent avoidance or fraud from a tax and social security perspective.

Belgium: Covid-19 – New securities account tax in force

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A new and extended version of the Securities Account tax was introduced in Belgium by the Law of 17 February 2021 that entered into force on 26 February 2021. The new tax takes the form of an annual tax of 0.15% on securities accounts that exceed EUR 1 million in average value (this includes financial instruments as well as the cash balance). The tax will first be due for the reference period starting on 26 February 2021 and ending on 30 September 2021.

Belgium: New Federal Bill on Media Law Approved by the Belgian Government

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On 15 January 2021, the Belgian government approved a preliminary federal bill (Bill) transposing the Audiovisual Media Services Directive (AVMSD), which revises the obligations vis-à-vis linear and on-demand audiovisual media service (AVMS) providers and proposes a new regulatory framework for Video-Sharing Platform Services (VSPS). This Bill is introduced at the federal legislative level, meaning it will apply with respect to operators providing services that are not exclusively directed to the Dutch- or French-speaking community in the Brussels-Capital Region, complementing the jurisdiction of the Flemish-, French- and German-speaking Communities. The federal media regulator, the Belgian Institute for Postal Services and Telecommunications (BIPT), will remain responsible for the supervision of compliance of the new law.

Belgium: New Federal Bill on Media Law Approved By the Belgian Government

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On 15 January 2021, the Belgian government approved a preliminary federal bill (Bill) transposing the Audiovisual Media Services Directive (AVMSD), which revises the obligations vis-à-vis linear and on-demand audiovisual media service (AVMS) providers and proposes a new regulatory framework for Video-Sharing Platform Services (VSPS). This Bill is introduced at the federal legislative level, meaning it will apply with respect to operators providing services that are not exclusively directed to the Dutch- or French-speaking community in the Brussels-Capital Region, complementing the jurisdiction of the Flemish-, French- and German-speaking Communities. The federal media regulator, the Belgian Institute for Postal Services and Telecommunications (BIPT), will remain responsible for the supervision of compliance of the new law.

EU: Covid-19 – State Aid Update

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On 28 January 2021, the Commission amended the Temporary Framework for COVID-19 ("Framework") again. This 5th Amendment prolongs its application until 31 December 2021....

Covid-19: Government Intervention Schemes Guide

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Countries around the globe are facing unprecedented and rapid change due to the COVID-19 pandemic. The Government Intervention Schemes Guide provides a summary of key government...

Europe: Post-COVID-19 Cross-border remote working: managing tax risks

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The pandemic has impacted our lives in many ways, but for many of us, one of the most affected areas has certainly been work.COVID-19...

International: COVID-19: Government Intervention Schemes Guide

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Countries around the globe are facing unprecedented and rapid change due to the COVID-19 pandemic. The Government Intervention Schemes Guide provides a summary of...

Belgium: The new Act prohibiting unfair clauses in B2B contracts will enter into force...

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B2B relationships, particularly in the retail sector, are often characterized by an economic imbalance between the contracting parties, resulting in one party being able to impose contractual terms that would not be possible under normal market circumstances. Therefore, on 21 March 2019, the Belgian Parliament passed a new act on the abuse of economic dependence, unfair terms and unfair practices in B2B relationships (the 'Act'). 
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