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The National Bank of Hungary (in Hungarian: Magyar Nemzeti Bank, "MNB"), acting as a finance regulator, recently published a new, detailed recommendation (Rec. No. 2/2017, the "Recommendation") on the use of cloud ...
With its judgment of 2 July 2020 (A Oy, C-215/19), the Court of Justice considers data colocation services to be subject to VAT. Even though it is not entirely a black and white decision, most data centre colocation ...
This article explores two important but overlooked aspects of the impact on cloud service providers of the UK's departure from the EU resulting from the eCommerce Directive ceasing to apply in the UK from the end of the ...