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The Journal

The Journal September 2017

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Biometrics: Face ID – Data Privacy

Jaime Schmidt
 

The tech world was recently getting used to the idea of being able to perform transactions from their devices by using only their digital print, when Apple Inc. leaps on to the next generation by introducing face recognition into their star product, the iPhone X. The technology itself is not ground breaking, since it has been around since the early 2000’s, used without great success in surveillance and even portable computers. But, the applications and implications derived from the Cupertino Company´s proposal are to be considered and seriously valued for possible legal implications.

Nespresso Capsules : What Else…than the End of IP Protection?

Grégory Sorreaux

In 1986, food giant Nestlé revolutionized the world of coffee by introducing the Nespresso machine and premium portioned coffee, making it possible for every consumer to have an espresso at home. Since then, Nestlé used all the available means to protect its invention from its competitors and tried to keep the exclusivity on “homemade” espressos for as long as possible. 

Transfer Pricing News

Maurizio Bottoni
 

The fiscal year 2017 is full of important news related to transfer pricing rules. On July 10, 2017 the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises. 

Where Are We Now on Divorce?

Eileen Pembridge
 

For those married or in civil partnership contemplating divorce or dissolution where does the law stand? Contrary to common belief the grounds for divorce have not changed in well over 40 years – or rather the ground for divorce as there is only one – irretrievable breakdown of the marriage/partnership – which must be evidenced in one of five ways (four for a civil partnership ) and you cannot make up your own grounds, such as ‘no longer getting on’ or ‘grown apart’.

Artificial Intelligence in Brick and Mortar Retail

Cary Kadlecek
 

Headlines about brick and mortar retail tend to be dominated by how these establishments are in decline while online retail is burgeoning. Fortunately for brick and mortar retailers, their demise is not preordained since tools from the online retail universe may also help them succeed. One such tool is artificial intelligence (AI), which is expected to grow rapidly in the next few years. Online retail is able to target customers easily because of the large data collection that occurs with every transaction. 

Reform of Belgian Inheritance and Gifts Law

Valérie-Anne de Brauwere
 

The Minister, Mr. Koen Geens, had urged a major reform of Belgian inheritance and gifts law which mostly dated from Napoleon. This reform was the subject of a bill filed at the beginning of the year. The House of Representatives adopted it on July 20, 2017. It went unnoticed in the press, which was devoted to the federal and Walloon tax reforms. But this is a profound reform of our inheritance law and other related matters (donations or gifts, minority, insurance contract, etc.).

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