Archive for the ‘European Union’ Category

Biden Is Embracing Europe, but Then What? NATO and the E.U. Have Concerns. – The New York Times

Still, Mr. Bidens visits to NATO on June 14 and then the European Union for brief summits, following his attendance at the Group of 7 in Britain, will be more than symbolic. The meetings are synchronized so that he can arrive in Geneva on June 16 with allied consultation and support for his first meeting as president with President Vladimir V. Putin of Russia.

The hopeful, optimistic view is that Biden is kicking off a new relationship, showing faith in Brussels and NATO, saying the right words and kicking off the key strategic process of renovating the alliance for the next decade, said Jana Puglierin, Berlin director of the European Council on Foreign Relations. But Biden also wants to see bang for the buck, and we need to show tangible results. This is not unconditional love, but friends with benefits.

Franois Heisbourg, a French defense analyst, sees only positives from the Biden trip.

The U.S. is back, Bidens back, theres nothing cynical here, said Mr. Heisbourg, a special adviser to the Foundation for Strategic Research in Paris. Biden has some strong views, and he is determined to implement them. International affairs are not his priority, but his basic positioning is, Lets be friends again, to reestablish comity and civility with allies.

But eventually, Mr. Heisbourg said, policy reviews have to become policy.

Ivo H. Daalder, who was U.S. ambassador to NATO under President Barack Obama, sees the whole trip as part of Were back, and important to show that alliances and partners matter, that we want to work with other countries and be nice to our friends. Even the G-7 will be like that.

But he and others note that Mr. Biden has not yet named ambassadors to either NATO or the European Union or to most European countries, for that matter let alone had them confirmed. For now, officials insist, that absence is not vital, and many of the most likely candidates are well-known.

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Biden Is Embracing Europe, but Then What? NATO and the E.U. Have Concerns. - The New York Times

WHO and European Union’s funded Health and Care Cluster collaborating on Digital and Assistive Technologies for Ageing webinar series – World Health…

World Health Organization, in collaboration with the Health & Care Cluster funded by the European Commission will be organizing a webinar series on digital and assistive technologies for ageing. The first webinar on 21 May 2021 brought together ten largescale demonstrator projects funded by the European Commission to show how a wide range of digital and assistive technologies can be used together to enhance smart and healthy ageing in communities across diverse European contexts.

Researchers and digital experts shared their experience in long term co-design in ageing and large-scale digital health projects, underlying the importance of the human component in the designing, deployment and assessment of assistive technologies and digital solutions. The presentations shared the vision of research and innovation in the field of health and care, and highlighted some practical steps to achieve the real commitment of decision-makers in the process. Recent examples of pilots amidst COVID-led restrictions showed the relevance of interoperable technologies to provide tailored and timely solutions to users. Informed discussion focused on technical choices around key performance indicators, service sustainability, services innovation, users personas and pilots of pilots methodology to promote services matching individual needs.

WHO work on digital and assistive technologies

WHO launched the Digital and Assistive Technologies for Ageing (DATA) to encourage the development, synthesis, and use of solutions that promote access to affordable, quality, digital and assistive technologies for people with impairment or decline in physical or mental capacity, with a particular focus on older people. Within WHO, DATA brings together perspectives from a number of different departments; including Ageing and Life Course, Digital Health and Innovation, Health Systems and Service Provision, and Health Products, and Policy and Standards. Working with service providers and users, industry, and civil society, DATA will span boundaries to produce more integrated and cohesive services for older people. If you are interested in exchanging information, sharing knowledge on latest research and contribute to discussion around enabling environment on digital and emerging assistive technologies for ageing we invite you to join the DATA community. The initiative builds on the successful WHO Global Cooperation on Assistive Technology (GATE) and healthy ageing initiatives, and similarly will be applicable low-income, middle-income, and high-income contexts.

EU work on digital and assistive technologies

The Health & Care Cluster gathers ten Large-Scale Pilot projects financed by the European Programme for Research and Innovation, Horizon2020. The cluster counts5 working groups focused on Dissemination, Architecture, Use Cases, KPIs (Key Performance Indicators) and GDPR (General Data Protection Regulation). The Health & Care Cluster projects are framed within the OPEN DEI Innovation Action supporting the evolution of the EuropeanDigital Strategy by aligning reference architectures, open platforms and large-scale pilots in Digitising European Industry.

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Proposed New Framework For Business Taxation In The European Union – Tax – European Union – Mondaq News Alerts

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On 18 May 2021, the European Commission adopted a Communication on Business Taxation1for the 21st century which takes account of the G20 / OECDdiscussions on global tax reform and sets out both a short term anda long term vision to support the EU's recovery from theCOVID-19 pandemic. There are three key strands to thisCommunication:

Firstly, by 2023, the Commission will present a new frameworkfor business taxation in the EU. The BEFIT aims to:

BEFIT will replace the long pending but never agreed EU proposalfor a Common Consolidated Corporate Tax Base (CCCTB) across the EU.It will be based on the key features of a common tax base and theallocation of profits between EU Member States based on a formula(formulary apportionment).

The Commission notes that "common rules for determiningthe corporate tax base will deliver substantial simplification forgroups of companies operating in the Single Market. Instead ofhaving to comply with up to 27 different sets of corporate taxrules, a group will be able to determine its tax liability in eachEU Member State according to one single set of rules. This willalso pave the way for even further administrative simplifications,such as the possibility of a single EU corporate tax return for agroup".

BEFIT will consolidate the profits of the EU members of amultinational group into a single tax base, which will then beallocated to Member States using a formula, to be taxed at nationalcorporate income tax rates.

Secondly, the Communication also defines a tax agenda for thenext two years, with measures that promote productive investmentand entrepreneurship, better safeguard national revenues, andsupport the green and digital transitions. This builds on the July2020 EU Tax Action Plan. Measures will include:

Thirdly, the Commission has adopted a non-binding Recommendationon the domestic treatment of losses. It encourages EU Member Statesto allow loss carry back for businesses to at least the previousfiscal year due to the pandemic. This will benefit businesses thatwere profitable in the years before COVID-19, allowing them tooffset their 2020 and 2021 losses against the taxes they paidbefore 2020. EU Member States are asked to inform the Commissionabout the measures it implements based on this recommendation.

Following on from the above, on 20 May 2021 the Commissionadopted an inception impact assessmentroadmap2 for an EU Council Directive to fightbusiness tax avoidance arising from the use of so called 'shellcompanies' and arrangements for tax purposes.

The Commission states that although the EU has taken severalactions to address abusive tax arrangements, the use of shellcompanies (entities with little or no economic substance, incross-border arrangements for purposes of avoiding taxes) continuesto be an issue.

The Commission noted that there are existing measures addressingthe substance of legal entities in the context of certainpreferential tax regimes, however there are no legislative measuresdefining substance requirements for tax purposes within the EU.This roadmap aims to provide an EU legislative measure whichdefines substance requirements for tax purposes to be met byentities within the EU. This will focus on situations where theultimate objective is to minimise the overall tax of a group orstructure.

Under the roadmap, several policy options will be analysed forthe purpose of designing the legislative proposal, including:

The roadmap acknowledges the potential risk that multinationalswould relocate shell companies to non-EU 'third countries',but states that this negative impact would be offset by thebenefits of a standardised common assessment of substance for taxpurposes.

This roadmap is open for feedback until 17 June 2021. It willsupport the preparation and inform the Commission's decision ofthis proposal. A public consultation will be launched in June 2021.The Commission is planning to adopt a Directive in last quarter of2021.

In addition to the corporate tax reforms set out in theCommunication, the Commission is to publish measures to ensure fairtaxation in the digital economy shortly.

This is a detailed and far reaching set of proposals from theEuropean Commission which would affect businesses based in andinvesting into the EU. It comes on top of already significant newEU tax measures such as the ATAD which have been or are currentlybeing implemented across the EU. It will be important that proposedmeasures in this initiative such as the DEBRA are carefullyconsidered by all stakeholders as it is similar to and would comein alongside the new EU 'interest limitation' rules whichare, and will continue to be, a very significant and complex taxchange for companies doing business in the EU.

The initiative as regards companies which do not have'substance' will also need to be carefully considered toensure that this is consistent with existing EU law, such as the'freedom of establishment' and 'free movement ofcapital' and European Court of Justice case such as the CadburySchweppes case (Case C-196/043), and also evolvingOECD and international tax principles such as the business'principal purpose test'. It should recognise thelegitimate use of holding companies in international groups andthat certain sectors, such as securitisation companies set upacross the EU, will outsource their business requirements toinvestment managers and service providers rather than employstaff.

We will be part of industry groups involved in the publicconsultations on the Communication and please let us know if we candiscuss any matters in that regard.

Footnotes

1 Future-proof taxation - Commission proposes new,ambitious business tax agenda

2 Tax avoidance - fighting the use of shell entitiesand arrangements for tax purposes

3 Case C-196/04 - Cadbury Schweppes plc and CadburySchweppes Overseas Ltd v Commissioners of InlandRevenue

The content of this article is intended to provide a generalguide to the subject matter. Specialist advice should be soughtabout your specific circumstances.

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Proposed New Framework For Business Taxation In The European Union - Tax - European Union - Mondaq News Alerts

Transferring Personal Data from Europe Working with the New Standard Contractual Clauses and Getting to Grips with Your Schrems II Assessment – JD…

The European Commission has adopted (at long last) an updated version of the Standard Contractual Clauses (SCCs), bringing this popular data transfer mechanism in line with the GDPR and, we hope, the Schrems II decision issued by the Court of Justice of the European Union in July 2020. The SCCs are the most commonly used legal mechanism for transferring personal data from the EEA to non-EEA countries (known as third countries), so the new SCCs are very big news for organizations that transfer or receive personal data from the EEA (that is, the European Union plus Norway, Iceland and Liechtenstein). We anticipate that many of our clients will soon adopt the new SCCs as their primary legal mechanism for personal data transfers which will also require getting to grips with the risk assessment and supplementary measures required by the Schrems II decision. Organizations will need to start using the new SCCS in mid-to-late September 2021 for new transfers, and adopt them by roughly the end of 2022 to cover old transfers (assuming you still have the data).

Most US companies that receive European personal data are aware that the GDPR prohibits the transfer of personal data from the EEA to third countries that dont have the benefit of a Commission adequacy decision (currently only 12 countries have one) unless

Given that we are still waiting for the new, additional data transfer mechanisms anticipated by the GDPR, such as Commission-approved privacy certifications and codes of conduct, the SCCs play a fundamental role in making personal data transfers from Europe legal. In many data transfer situations, the SCCs are the only viable option.

The Commission decision adopting the new SCCs will go into effect 20 days after the decision is published in the Official Journal of the European Union (which is published daily on weekdays). Organizations that want to use the SCCs as the legal basis for new data transfers will need to begin using the new form of the SCCs from the date that is three months after their effective date (so assuming the decision is published on June 7, 2021, new transfers would need to be done under the new SCCs starting on September 26, 2021). For transfers that are already subject to the old SCCs, in most cases, organizations will have a grace period of approximately 18 months from now to transition from the old SCCs to the new SCCs (so roughly by the end of 2022). Importantly, it appears from the Commissions decision that even if a transfer made under the old SCCs is complete, the new SCCs will need to be executed if the data are still being used by the data importer. Furthermore, the Schrems II requirements for a risk assessment with respect to national security laws and the adoption of supplemental protective measures to mitigate any risks apply now.

The new SCCs represent a vast improvement over the current SCCs, which were last updated in 2004 (for controller-to-controller transfers) and 2010 (for controller-to-processor transfers). The new SCCs are modular in nature, covering the following data transfer situations:

The new SCCs offer a number of improvements over the old SCCs:

The new SCCs turn the Schrems II decisions diligence and supplemental measures requirements into a contractual requirement. The exporter and importer must cooperate in the assessment and document their assessment in writing. The written assessment must be available to EU supervisory authorities (i.e., an interested national or regional data protection authority) on request. However, the assessment does not need to be attached to the SCCs as the European Data Protection Board had recommended to the Commission.

In a nutshell, the exporter and importer need to warrant that they have no reason to believe that the laws and practices in the third country of destination applicable to the processing of the personal data by the data importer, including any requirements to disclose personal data or measures authorising access by public authorities, prevent the data importer from fulfilling its obligations under these Clauses (Clause 14(a)). In making this warranty, the exporter and importer must take into account, among other things, the laws and practices of the third country of destination including those requiring the disclosure of data to public authorities or authorising access by such authorities relevant in light of the specific circumstances of the transfer, and the applicable limitations and safeguards (Clause 14(b)(ii)). The SCCs include a long footnote explaining that this analysis should not be limited to the letter of the law in the destination country. Instead, practical experience can and should be taken into account.

This critical footnote in the SCCs adds a much needed counterweight to the European Data Protection Boards statement in its November 2010 guidance on the Schrems II decision that the assessment must not rely on subjective factors such as the likelihood of public authorities access to your data in a manner not in line with EU standards. The SCCs footnote helpfully clarifies that practical experience counts as a relevant, objective element rather than a subjective element that must be disregarded:

As regards the impact of such laws and practices on compliance with these Clauses, different elements may be considered as part of an overall assessment. Such elements may include relevant and documented practical experience with prior instances of requests for disclosure from public authorities, or the absence of such requests, covering a sufficiently representative time-frame. This refers in particular to internal records or other documentation, drawn up on a continuous basis in accordance with due diligence and certified at senior management level, provided that this information can be lawfully shared with third parties. Where this practical experience is relied upon to conclude that the data importer will not be prevented from complying with these Clauses, it needs to be supported by other relevant, objective elements, and it is for the Parties to consider carefully whether these elements together carry sufficient weight, in terms of their reliability and representativeness, to support this conclusion. In particular, the Parties have to take into account whether their practical experience is corroborated and not contradicted by publicly available or otherwise accessible, reliable information on the existence or absence of requests within the same sector and/or the application of the law in practice, such as case law and reports by independent oversight bodies. (Fn 12)

Overall, the new SCCs bring greater clarity and certainty to the rules governing EU-to-third-country data transfers. They stick tightly to the GDPR, while also spelling out specific obligations in a way that is (for the most part) both precise and achievable. While the new SCCs will require much more thought and background work on the part of data exporters and importers, they should result in more robust organizational and technical protections for the data in question, and for the individuals whose data are transferred.

Now that the new SCCs are in their final form, its time for US data importers to review their transfers and start assessing the risk that the US government could demand access to the personal data. If theres a risk, the importer and exporter will need to adopt supplementary protections that are considered by EU data protection authorities to mitigate the risk and ensure that the personal data are protected to a standard equivalent to that of the GDPR.

Conducting a Schrems II assessment is a significant undertaking. Mintz has prepared a detailed guidance note to assist clients in stepping through the analysis and documenting their assessment. Our Schrems II guidance note covers the following:

Part 1, Introduction, explains the basic concerns and effects of the Schrems II decision.

Part 2, Conducting and Documenting a Schrems II Due Diligence Exercise, describes how to perform and document a Schrems II due diligence exercise.

Part 3, Schrems II Due Diligence Decision Tree, presents a practical due diligence framework for assessing, through a simple multi-step decision tree, whether a particular personal data transfer is at risk of exposure to US intelligence agencies in light of US national security laws.

Part 4, Additional Safeguards, discusses some of the risk mitigation measures recommended by EU data protection authorities, with a focus on the measures that are most likely to be both effective and achievable within many US organizations.

Appendix A contains relevant provisions of the European Commissions draft of the new Standard Contractual Clauses (SCCs).

Appendix B summarizes the key US national security laws that need to be taken into account when exporting personal data from the European Economic Area or United Kingdom to the US. It is designed to be incorporated (if desired) into the written documentation of the Schrems II due diligence exercise.

Appendix C, References and Resources, lists sources of additional information about the Schrems II decision, guidance issued by European data protection authorities, reference works concerning US national security laws and programs, and other resources that may be helpful for delving further into the matters covered by the guidance note.

We believe that our Schrems II guidance note will empower many clients to conduct assessments of routine, lower-risk transfers internally with limited need for outside counsel. However, we would be very happy to assist with assessments and discuss proposed transfers one-on-one, which may be particularly important for complex or higher-risk transfers.

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Transferring Personal Data from Europe Working with the New Standard Contractual Clauses and Getting to Grips with Your Schrems II Assessment - JD...

This Country Has The Cleanest Waters In The European Union – TravelAwaits

Fully vaccinated travelers from all countries can now enjoy increased freedom and movement around the Caribbean island of St. Lucia.

With proof of full vaccination (meaning, for example, two weeks after a second Moderna or Pfizer shot or single Johnson & Johnson vaccine), visitors are given a wristband at the airport and are able to immediately move about freely on the island: exploring on their own with a rental car, visiting local markets and supermarkets, and eating at any restaurants.

Unvaccinated travelers to St. Lucia will need to continue to adhere to a mandatory 14-day stay at COVID-19 certified accommodations those that have been determined to adhere to all key health safety protocols. Unvaccinated travelers can leave the villa or hotel property only to eat at COVID-certified restaurants and take COVID-certified excursions and tours.

Americans can prove their vaccination status using their original vaccination cards issued by the Centers for Disease Control and Prevention. Visitors from the United Kingdom can show their vaccination status via the National Health Service app.

Unvaccinated minors traveling with vaccinated adults will need to take a PCR (nasal swab) test within a day of arriving on the island. This is at the visitors expense. Once the test comes back negative, unvaccinated minors can travel with their vaccinated adult guardians freely.

All visitors to St. Lucia over the age of five vaccinated or not must show a negative PCR test at least five days prior to arriving on the island.

All visitors vaccinated or not must still be transported from the airport to their accommodations via a COVID-certified taxi, and those accommodations must be at a COVID-certified hotel or villa.

Health screenings, such as temperature checks, will take place at the airport for all incoming travelers. Local safety protocols must be observed, including wearing face coverings in public places.

And all visitors aged 18 and up must fill out a health registration form before arrival. Those forms differ based on country of origin.

While St. Lucia still allows unvaccinated visitors to enter the country, as of May 29, St. Kitts and Nevis is now only allowing those who are vaccinated to enter its borders, due to an uptick in positive cases.

St. Lucia has seen 5,072 positive COVID-19 cases since the pandemic began, with 80 confirmed deaths.

All details on the current policies and procedures in St. Lucia, plus a number of helpful FAQs regarding eased restrictions for vaccinated travelers, can be found on the St. Lucia Tourism Authority website.

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This Country Has The Cleanest Waters In The European Union - TravelAwaits