The concept of fixed establishment for VAT purposes

The international taxation concept of fixed establishment plays an increasingly important role in connection with indirect taxes such as VAT. As the discussion on this concept gains prominence, particularly due to the magnitude of international trade, the need to develop this concept beyond direct taxation purposes is proving to be essential.

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Employment “by reason of”, “for” and “in” the metaverse

The employment contract can be linked to the creation and development of the Metaverse, it can involve providing services from the real world, but in the Metaverse, and even in the most sophisticated form it can be performed entirely, even from its creation, in the Metaverse.

Metaverse tokens

This paper describes the main types of cryptoassets that can be used in a metaverse, as well as the current and planned legal regime applicable to them.

Amendments to the Portuguese Labour Code: telework and duty to avoid contacts

On 5 of November 2021, the Portuguese Parliament approved a set of legal amendments to the Labour Code which relate to teleworking matters and to the employer’s duty to refrain from contacting the employee during rest periods. These amendments are not yet in force and are now pending promulgation (or veto) by the President of the Republic. This informative note aims to provide a brief overview of the envisaged amendments which, in any event, should not yet be deemed as final.

Latest Briefings

Incentivising staff in a green economy: green benefits

Environmental, social and governance factors (ESG) alongside sustainability are hot topics in business right now. Employees are increasingly scrutinising what employers are doing to promote sustainability, not least in the benefits they offer.

How does the UK PPA market need to innovate?

In this podcast, Gowling joins leading global infrastructure and renewables market analysts Inspiratia to discuss innovation in the UK power purchase agreement (PPA) market, and whether the prices we see today are transitionary and if so, how PPAs can make such prices sustainable and meet the ever-changing needs of both offtakers and sellers.

International investment on the value UK cities

After a challenging year, UK cities are gaining foreign investment and developing their presence on the global stage. How has the pandemic, COP-26 and officially leaving the EU impacted the value of investment in the UK from a global standpoint?

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