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The U.K. Supreme Court recently handed down its long-awaited judgment in Kabab-Ji SAL (Lebanon) v Kout Food Group (Kuwait). The judgment confirmed and applied the principles concerning. ....
The French Administrative Supreme Court ( Conseil d’Etat) has characterised the existence of a permanent establishment (PE), adopting a broad interpretation of ‘dependent agent’, with regards to a company based in Ireland operating in the sector of the digital economy. This case overturned the decision of the Paris Administrative Court of Appeal. Background Valueclick is a US-based group operating in the digital economy, whose activity consists of providing internet advertising solutions for website publishers and advertisers. The groups’ operations in Europe were carried out by its Irish based entity, Valueclick International – later renamed Conversant International Ltd (the Irish entity) – that owned the rights to use the intellectual property of the group for markets outside of North America. ....