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LOW Science International

A µ-opioid receptor superagonist analgesic with minimal adverse effects | Nature

FNZ had high affinity for MOR (inhibition constant ( K i ) = 1.36 ± 0.11 nM (Fig. 1c,d )), relatively slow MOR binding kinetics 13 (on rate ( k on ) = 6.35 × 10 8 M −1 min...

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9 min read Apr 01, 2026
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LOW Science International

Substantial aircraft contrail formation at low soot emission levels | Nature

Here we show that lean-burn combustion reduces soot particle number emissions by three orders of magnitude compared with conventional rich–quench–lean engines 4 , 5 —but does not significantly decrease volatile particles or contrail ice crystal numbers—both can exceed 10 15...

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6 min read Apr 01, 2026
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LOW World International

Australia wants to sell its social media ban to the world – but are the measures even working?

Since Australia’s social media ban, under-16s who have managed to bypass age checks are no longer given the bare minimum of safety features the platforms have included for teenagers. Photograph: StockPlanets/Getty Images View image in fullscreen Since Australia’s social media...

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6 min read Apr 01, 2026
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LOW World International

Petrol and diesel prices fall across Australia as Labor’s fuel excise cut takes effect

Photograph: Joel Carrett/AAP Petrol and diesel prices fall across Australia as Labor’s fuel excise cut takes effect Adelaide has the biggest price decline, with unleaded down 24.9 cents and diesel down 21.3 cents Follow our Australia news live blog for...

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6 min read Apr 01, 2026
excise
LOW Technology International

Gemini just made it super easy for you to switch from ChatGPT  - here's how

New to Gemini is a memory import feature that lets you transfer your memories, chat history, and preferences from another AI service, such as ChatGPT or Claude AI. You can try this if you're leaving a different AI for Gemini...

News Monitor (8_14_4)

The article reports a regulatory/policy signal in AI consumer rights: Google’s new memory import feature enables users to transfer chat history, preferences, and contextual data from competing AI platforms (e.g., ChatGPT, Claude) into Gemini, signaling a shift toward interoperability and user data portability—key emerging issues in AI governance. From a Tax Law perspective, this development may indirectly affect tax-related AI compliance frameworks (e.g., data ownership, cross-platform reporting obligations) by introducing new data flow patterns that could influence jurisdictional tax data collection and reporting requirements. The signal aligns with broader trends of digital rights expansion impacting regulatory compliance across sectors.

Commentary Writer (8_14_6)

The Gemini memory import feature introduces a novel interoperability mechanism in AI user experience, offering a comparative lens for tax-like regulatory parallels: much as tax jurisdictions adapt to digital asset mobility (e.g., U.S. IRS crypto reporting vs. Korea’s crypto income taxation under the National Tax Service), AI platforms now address user data portability with analogous regulatory sensitivity—balancing privacy, control, and competitive advantage. Internationally, the EU’s AI Act and Korea’s Personal Information Protection Act similarly frame data rights as jurisdictional obligations, suggesting a broader trend toward harmonized user-centric governance across digital ecosystems. While U.S. approaches favor consumer choice via market-driven innovation, Korea and the EU emphasize statutory enforceability, creating divergent pathways for compliance in cross-platform AI migration.

Income Tax Expert (8_14_9)

The article’s implications for practitioners center on the evolving landscape of AI interoperability and user data portability. Practitioners should note that the memory import feature aligns with broader regulatory trends promoting user control over personal data, potentially intersecting with data privacy statutes or consumer protection frameworks (e.g., GDPR or CCPA). While no specific case law is cited, the feature’s functionality may inform legal discussions around data portability rights, particularly as AI platforms compete for user engagement. For tax practitioners, indirect implications may arise if AI-driven services influence business models or generate taxable income through data monetization or subscription-based AI services.

Statutes: CCPA
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6 min read Mar 28, 2026
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LOW World International

Pope Leo urges residents of Monaco to use wealth, "the gift of smallness" to do good - CBS News

Pope Leo XIV urged residents of the cosmopolitan Mediterranean principality of Monaco on Saturday to use their wealth, influence and Catholic faith for good, especially to uphold Catholic teaching on protecting the sanctity of life. As a cannon boomed in...

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5 min read Mar 28, 2026
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LOW World International

Singapore seizes record 830kg of Asian pangolin scales

More than 830kg of Asian pangolin scales - estimated to come from over 2,200 pangolins - have been seized in Singapore’s largest haul of its kind. (Photo: NParks) New: You can now listen to articles. Click here to return to...

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6 min read Mar 28, 2026
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LOW Business International

Next may be resilient – but nobody will be immune if the energy price shock goes on

Next reported full-year pre-tax profits of £1.16bn, including £15m of extra fuel and air freight costs arising from the Middle East conflict. Photograph: Mike Kemp/In Pictures/Getty Images View image in fullscreen Next reported full-year pre-tax profits of £1.16bn, including £15m...

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5 min read Mar 26, 2026
tax
LOW Business International

Listen to a grieving mother and have no doubts: water privatisation has been a lethal scandal

Julie Maughan, previously Preen – her daughter Heather died in 1999 after contracting E coli on a beach in Devon during a family holiday. Photograph: Ellie Smith/The Guardian View image in fullscreen Julie Maughan, previously Preen – her daughter Heather...

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5 min read Mar 26, 2026
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LOW Technology International

Dyson's cordless vacuum can handle kid and pet messes - and it's nearly 30% off at Amazon

PT Amazon/ZDNET Dyson V15 Detect Plus Cordless Vacuum for $599 (save $250) ZD recommends 3/5 Editor's deal rating $570 at Amazon If you've been looking to buy a cordless vacuum, now is a great time to do so: The excellent...

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6 min read Mar 25, 2026
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LOW Technology International

Get Kindle Unlimited for $0.99 a month with this Amazon Spring Sale deal - here's how

Close Home Home & Office Home Entertainment Streaming & Services Get Kindle Unlimited for $0.99 a month with this Amazon Spring Sale deal - here's how Access a library of millions of e-books and audiobooks with Kindle Unlimited for just...

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6 min read Mar 25, 2026
tax
LOW Science International

Endangered butterfly count key to peat bog health

Endangered butterfly count key to peat bog health 8 minutes ago Share Save Amy Mackrill BBC Wales Share Save Aaron Houghton Georgina Paul is leading a two-year project on large heath butterflies A conservationist believes butterflies could act as a...

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7 min read Mar 24, 2026
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LOW Business International

Germany has a shortage of workers - so it's turning to India for help

Germany has a shortage of workers - so it's turning to India for help 12 minutes ago Share Save Tim Mansel Business reporter, Weil am Rhein, southwest Germany Share Save BBC Handirk von Ungern-Sternberg received an email from India out...

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6 min read Mar 23, 2026
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LOW Technology International

Crimson Desert developer apologizes and promises to replace AI-generated art

Pearl Abyss The developer behind the open-world RPG Crimson Desert has issued an official apology after players discovered several instances of AI-generated art in the game. Pearl Abyss posted on X that it released the game with some 2D visual...

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3 min read Mar 22, 2026
audit
LOW Business International

It’s time to take politics out of the Small Business Administration

Photograph: Kent Nishimura/Getty Images It’s time to take politics out of the Small Business Administration Gene Marks The White House’s politicization of the agency will have a real-world impact on small business owners in the US K elly Loeffler, the...

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6 min read Mar 22, 2026
tax
LOW World International

Inside a rare lab that's blazing a bold trail as it hunts for new drugs

Global Health Inside a rare lab that's blazing a bold trail as it hunts for new drugs March 22, 2026 9:25 AM ET Ari Daniel Kelly Chibale founded the Holistic Drug Discovery and Development Centre at the University of Cape...

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7 min read Mar 22, 2026
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LOW World International

DiDi raises prices in Australia to cover soaring petrol costs amid conflict in the Middle East

Photograph: Jessica Hromas/The Guardian DiDi raises prices in Australia to cover soaring petrol costs amid conflict in the Middle East Other delivery and transport companies such as Uber, DoorDash and Australia Post are weighing whether to charge more Follow our...

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6 min read Mar 18, 2026
excise
LOW World International

Myki-less public transport for all passengers won’t happen until 2027, Victorian auditor reveals

Photograph: Michael Dodge/Getty Images View image in fullscreen Victoria’s Myki card system cannot be retired until the new tap-and-go technology is fully operational. Photograph: Michael Dodge/Getty Images Myki-less public transport for all passengers won’t happen until 2027, Victorian auditor reveals...

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6 min read Mar 18, 2026
audit
LOW Science International

Why the crisis in official statistics matters — and how it can be fixed

Statistics reach a ‘crisis point’: nations struggle with a critical lack of data Our reporters spoke to more than 20 researchers and staff members at national statistics agencies around the world. Nature 651 , 557-558 (2026) doi: https://doi.org/10.1038/d41586-026-00838-9 Reprints and...

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6 min read Mar 17, 2026
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LOW Business International

Warner Bros CEO David Zaslav in line for $700m payout from Paramount deal

David Zaslav attended the Academy Awards ceremony on Sunday, at which Warner Bros Discovery films won 11 Oscars. Photograph: Michael Buckner/Penske Media/Getty Images View image in fullscreen David Zaslav attended the Academy Awards ceremony on Sunday, at which Warner Bros...

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4 min read Mar 17, 2026
tax
LOW World International

I'm concerned about my blood pressure. Can I check it at home?

Checking at home Checking your blood pressure at home can help add valuable data to an isolated blood pressure reading at a once-a-year doctor's visit. In 2025, the American College of Cardiology issued updated hypertension guidelines , and they note...

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6 min read Mar 17, 2026
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LOW World International

Pauline Hanson fails to properly declare more free flights from Gina Rinehart

Photograph: Mt Isa Aviation Pauline Hanson fails to properly declare more free flights from Gina Rinehart Exclusive : One Nation leader updates register after questions from the Guardian to include multiple flights courtesy of Rinehart’s company Follow our Australia news...

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5 min read Mar 17, 2026
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LOW World International

And the burger goes to... Michael B Jordan marks Oscars win at In-N-Out

Michael B Jordan marks Oscars win at In-N-Out 2 hours ago Share Save Ottilie Mitchell Share Save Table for two? Michael B Jordan took his newly won trophy along for a burger After he was handed a statuette for best...

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2 min read Mar 17, 2026
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LOW Business International

Is it possible to build a plastic-free home?

Is it possible to build a plastic-free home? 13 minutes ago Share Save Christine Ro Technology Reporter Share Save Erica Cirino Erica Cirino built a low-plastic home in Connecticut Back in 2021 and following two years of planning, Erica Cirino...

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5 min read Mar 17, 2026
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LOW Business International

The environmental cost of datacentres is rising. Is it time to quit AI?

There are varying estimates but most studies say generative AI models – which generate text, images and video – consume “orders of magnitude” more energy than traditional computing methods. Prof Jeannie Paterson, co-director of the Centre for AI and Digital...

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7 min read Mar 16, 2026
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LOW Technology International

Fake rooms, props and a script to lure victims: inside an abandoned Cambodia scam centre

Walking through abandoned scam compound in Cambodia Fake rooms, props and a script to lure victims: inside an abandoned Cambodia scam centre Sprawling compound, including mock-up banks and police offices, uncovered by Thai military during border clashes I t is...

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6 min read Mar 14, 2026
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LOW Technology International

AI toys for young children must be more tightly regulated, say researchers

Mya, three, and her mother, Vicky, playing with the AI toy Gabbo during an observation for the University of Cambridge study. View image in fullscreen Mya, three, and her mother, Vicky, playing with the AI toy Gabbo during an observation...

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7 min read Mar 13, 2026
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LOW Business International

John Lewis pays first annual staff bonus in four years as profits rise

Profits at the John Lewis Partnership increased to £134m in the year to 31 January. Photograph: Linda Nylind/The Guardian View image in fullscreen Profits at the John Lewis Partnership increased to £134m in the year to 31 January. Photograph: Linda...

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3 min read Mar 12, 2026
tax
LOW Business International

Goldman executive says private markets clients ‘glad’ for Iran war ‘distraction’

Keep reading for ₩1000 What’s included Global news & analysis Expert opinion FT App on Android & iOS First FT: the day’s biggest stories 20+ curated newsletters Follow topics & set alerts with myFT FT Videos & Podcasts 10 additional...

News Monitor (8_14_4)

The provided article summary does not contain any direct relevance to **Tax Law** or tax-related legal developments. The content primarily discusses financial market commentary and Goldman Sachs' private markets clients, with no mention of regulatory changes, policy announcements, or tax-related issues. For a meaningful analysis in the **Tax Law practice area**, we would need an article covering topics such as: - Changes in tax legislation (e.g., corporate tax rates, VAT adjustments) - New regulatory guidance (e.g., OECD tax reforms, cross-border tax policies) - Government tax policy announcements (e.g., incentives, enforcement actions) Would you like me to analyze a different article that is more relevant to tax law?

Commentary Writer (8_14_6)

The article’s implication that geopolitical instability (e.g., the Iran war) is being exploited by private markets to distract from broader economic or regulatory scrutiny underscores a critical intersection between geopolitical risk and tax law enforcement. In the **US**, the IRS and Treasury have increasingly leveraged geopolitical sanctions (e.g., OFAC designations) to target tax evasion and illicit financial flows, while the **Korean** approach, under the National Tax Service (NTS), aligns with OECD standards by focusing on transparency initiatives like CRS and FATF compliance to mitigate such risks. Internationally, frameworks like the **OECD’s BEPS Action Plan** and **CRS MCAA** provide a multilateral response, but enforcement gaps persist, particularly in jurisdictions with weaker regulatory oversight. This divergence highlights how tax authorities must balance aggressive enforcement with the realities of global financial opacity, where geopolitical distractions can exacerbate tax avoidance in private markets.

Income Tax Expert (8_14_9)

The article’s headline and content—while provocative—do not directly implicate tax law or regulatory compliance issues. However, practitioners should note that geopolitical events (e.g., war or sanctions) can trigger **OFAC (Office of Foreign Assets Control) compliance obligations** under U.S. sanctions law, which may intersect with tax reporting (e.g., FBAR or Form 8938 for foreign assets). Additionally, if Goldman Sachs or its clients engaged in transactions related to Iran, they would need to ensure compliance with **IRC § 988 (foreign currency transactions) or IRC § 6038D (foreign financial asset reporting)**. No direct statutory or case law ties to income tax are evident, but practitioners should monitor **OFAC guidance** and **IRS enforcement trends** in high-risk jurisdictions.

Statutes: § 6038, § 988
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3 min read Mar 11, 2026
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LOW Business International

The lucrative private equity pay scheme under challenge

Keep reading for ₩1000 What’s included Global news & analysis Expert opinion FT App on Android & iOS First FT: the day’s biggest stories 20+ curated newsletters Follow topics & set alerts with myFT FT Videos & Podcasts 10 additional...

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3 min read Mar 11, 2026
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