Business to business — contracts between two businesses.

Tax analysis: In SC Westside Unicat SRL, the Court of Justice held that a Romanian company operating a video recording studio that provided erotic webcam content to a US company was not caught by the special place of supply rule in Article 53 of the Directive 2006/112 (VAT Directive).

Business to consumer—contracts between a business and a consumer

Business to consumer — contracts between a business and a consumer.

A signalling system, based on standards set by the CCITT (the former name of the world electronic communications standards-making body), for the transfer of messages between entities in electronic communications networks that enables the setting up, routing and clearing of calls and the transfer of other relevant information related to the operation of these networks. The B7 signalling system is used for the transfer of such messages between different networks as well as within individual networks.

Breathing Apparatus

Barnwood Alert Centre

The Baku Arbitration Centre (BAC) has published the programme for Azerbaijan Arbitration Days 2025, taking place in Baku from 24–25 October 2025. The inauguration will be opened by Azerbaijan’s Chief Justice Dr Inam Karimov and Justice Minister Dr Farid Ahmadov, followed by an opening address from former European Council President Charles Michel on international arbitration as ‘A Last Safe Haven in a Turbulent World’. The programme includes a keynote by former UNIDROIT President Prof Maria-Chiara Malaguti focusing on Middle Corridor infrastructure disputes and investments contracts, alongside panel discussions featuring international arbitration practitioners and academics.

The Beijing Arbitration Commission/Beijing International Arbitration Center (BAC) has launched the Culture, Sports and Entertainment Arbitration Center in Dongcheng District, alongside a seminar and the establishment of the Legal Services Alliance for the culture, sports and entertainment industry. The new centre and alliance aim to promote greater specialisation and internationalisation in arbitration, while providing one-stop, full-chain legal services, including dispute prevention, mediation and arbitration coordination. They are also intended to support the development of the industry. The event additionally marked the release of the Annual Observation on Film and Entertainment Dispute Resolution (2026) and a collection of 10 representative arbitration cases covering film, sports broadcasting, talent agency and intellectual property disputes.

The Beijing Arbitration Commission (BAC) has published its ‘Annual Review of Chinese Commercial Arbitration (2026)’, covering developments during 2025. The review highlights the first comprehensive revision of China's Arbitration Law since its introduction in 1995, adopted on 12 September 2025 and effective from 1 March 2026. Reforms include: (1) recognition of the seat of arbitration in foreign-related proceedings; (2) equal legal effect for online arbitration; (3) provision for Chinese institutions to hear investor–state disputes; (4) enhanced institutional governance and arbitrator disclosure requirements and (5) a reduction in the period for applying to set aside awards from six to three months. The revised law also permits ad hoc arbitration for foreign-related maritime disputes and foreign-related disputes between enterprises registered in designated areas, including free trade zones and the Hainan Free Trade Port. The review reports 767,846 arbitration cases accepted in 2024, an increase of 26.4%, and covers international arbitration centres, cross-border arrangements, specialist rules and judicial review decisions. It also examines the increasing use of artificial intelligence (AI) in arbitration and emerging guidance on disclosure, confidentiality, data security and arbitrator responsibility.

The Beijing Arbitration Commission (BAC) has signed a memorandum of cooperation with the Paris Court of International Arbitration (CAIP) to strengthen international commercial dispute resolution between China and France. This cooperation comes amid a rise in cross-border disputes driven by expanding economic and trade ties. The MOU provides for cooperation in areas including academic seminars, rule innovation, international arbitration talent training, international conferences, and publicity and promotion, with the aim of supporting arbitration practice and dispute resolution development.

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