Juego

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En esta página, podrás acceder a artículos y publicaciones sobre el sector Juego, escritos por expertos de CMS.

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Artículos Recientes

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    21/06/2024
    Italy

    Italian Supreme Court Upholds OECD Transfer Pricing Rules

    The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer pricing transactions between associated companies.Firstly, the approach taken in the previous decision of the Italian Supreme Court no. 15668/2022 (available here) is confirmed with regard to the relevance of the arm’s length principle set forth by Article 9 of the OECD Model Tax Convention and included in Article 110, par. 7 of the Italian Income Tax Code.Moreover, the principle that,...
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  •  
    11/06/2024
    South Africa

    The Remote Gambling Bill and the legalisation of online gambling in South Africa

    IntroductionOver the past decade, the sports betting industry has experienced robust growth in many jurisdictions, including South Africa. However, online gambling (interactive games), except for online betting through a licensed bookmaker, remains an unregulated and prohibited activity in South Africa. The current prohibition is aimed at persons participating in a gambling game (similar to those ordinarily on offer in a casino or similar establishment) remotely using the internet (i.e., not in licensed premises such as a casino).The legalisation and regulation of interactive games is dealt with...
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  •  
    06/06/2024
    CEE

    Gambling Regulation: Opportunities and Challenges 2024

    The gambling sector in Central and Eastern Europe (CEE) is constantly evolving, driven by regulatory changes that are shaping the industry. CMS is excited to present the third edition of our comprehensive expert guide, the CEE Guide to Gambling Laws, which explores the legal landscape of gambling and offers expert advice on regulatory matters and recent developments.Gambling Regulation: Opportunities and ChallengesThe liberalisation of gambling regulations is creating new opportunities in some jurisdictions, while others are imposing stricter legislative controls, narrowing the legal avenues for...
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    31/05/2024
    United Kingdom

    Land-based Gambling: DCMS Consultation Response

    Following its consultation on “measures relating to the land-based gambling sector”, DCMS published its response on 16 May 2024, broadly proceeding as planned with its proposed reforms.Since then, the Government has announced that a general election will be held on 4 July, raising the question of whether or not this could hinder the implementation progress of these reforms, as well as those other areas still being consulted on by DCMS and/or requiring legislative change to implement.Consultation responseBroadly speaking, the aim of the Consultation - which you can find our note on here...
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  •  
    22/05/2024
    Italy

    Digital nomad tax insights

    The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree of February 29, 2024, in force since April 5th, has established the entry and residence permit issuance procedures for "digital nomads" and "remote workers".The provisions apply to non-EU citizens who perform highly skilled work using technological tools that allow remote work; more specifically this definition refers to self-employed foreign workers (digital nomads) or foreign employees...
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    22/05/2024
    England and Wales

    Gambling White Paper Consultations: The Commission’s Response on Financial Risk and Vulnerability Checks

    The Gambling Commission (GC) has now published its response to its latest consultation on financial vulnerability and financial risk (which was published in July 2023 and discussed in our article here). The response states that the GC is working towards a new, proportionate and frictionless system of financial checks and provides for: (i) a new Social Responsibility Code provision for “financial vulnerability” checks; and (ii) a pilot for “frictionless” financial risk assessments.There is a long history to the new measures, following a consultation and call for evidence...
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