this is business briefing. i'm victoria fritz. what is uber? is it a transport or a technology company? the european court ofjustice will decide today and it will have huge consequences for the company. and the us is getting closer to reforming its tax structure for the first time in 30 years. we look at who the winners, and the losers are. and on the markets asian stocks were mixed, with investors awaiting the final votes on us tax—cut legislation. is uber a taxi firm or not? that's what the european court ofjustice will decide today. the court will rule whether the ride—hailing company is a transport company, that would face tougher regulation, or a loosely regulated digital platform, that just connects passengers with drivers. the case centres around uberpop,

the cheaper ride—hailing service that lets european drivers without a taxi license ferry passengers around. uber shut the service in many major european countries in favour of uberx, which requires drivers to have a license. if the case goes against it, uberfaces national regulation in 28 member states. existing laws are outdated. they were created before start—ups like uber even existed. it's been a legal minefield for uber. in september, it was stripped of its london operating licence over public safety and security concerns. meanwhile across the atlantic, a legal battle with self—driving car firm waymo, which has accused uber of stealing its technology, is hotting up. court documents revealed uber‘s internal spy unit was tasked with stealing rivals secrets. let's get more on this story with stefan nerinx, an employment lawyer at fieldfisher whojoins me from brussels why does this distinction really

matter bass the question is whether it isa matter bass the question is whether it is a transport company or only a tech illogical platform offering services. -- technology platform. savea regulations in respect of safety, of licensing etc if it is a transport if it is a platform, the limitations are fewer and, in fact, uber would be able to offer services ina much uber would be able to offer services in a much more flexible and less regulatory way. regardless of what we hear today, will it make any

difference in the way in which uber operates? yes, probably, absolutely. it is only a preliminary question the barcelona has asked the court. the barcelona court will still have the rule. what is important here is that the advocate general is staking the element of control as the basic element, the determining element on whether uber is the transport company or only a platform. the controlled exercise by uber over its drivers. meaning either it is transport company and brings drivers together with customers or whether it is only an app. and it is independent of that technological platform. it is quite important

because, although... the advocate general d thomas clearly that it is a regulatory case, nevertheless it is taking the level of control, the level of control exercised by uber over its drivers as the main element to distinguish it. if you look as case laws, the element of control is also determining, in quite a number of cases, whether uber has been employing or has been hiring workers oi’ employing or has been hiring workers or self—employed — which is what uber says — because there is a high level of control they should be considered as workers. although it is not an employment case, if the european court follows the reasoning of the advocate general and determines the control is the main

element, it might have some consequences from unemployment law perspective because control is of the element determining whether the risk of close link, of subordination, and in most countries whether there is an employee relationship. we will need to leave it at but it will be very fascinating. america's biggest tax overhaul in 30 years is inching ever so slowly toward becoming a reality. however, there was another roadblock as the bill makes its way to president trump's desk for a signature, a last minute procedural hitch with the bill's passage could mean lawmakers having to vote again on wednesday — though it's not expected to change the outcome. so who are the winners and losers? yougita limaye reports we wa nt we want to give you, the american people, a giant tax cut for

christmas. christmas, a time forgiving and american companies are set to get a rather large present this year. taksim reduced from 35% to 21% - this year. taksim reduced from 35% to 21% — big savings. the administration is hoping that in terms will mean present for everyone. that the money saved by these companies will be reinvested here and that will create more jobs. of course, the right questions about whether that will really happen. we think $4 trillion will flow back into the country. money that has been stuck overseas the years and yea rs. been stuck overseas the years and years. when it comes to tax cuts the people, you need to look around if there are any. there is definitely a gift for the most healthy, that has been brought down. analysis shows the lowest income bracket will benefit the lease. but what are the

giveaways are they bass whatever they are they out temporary and expire in 2025. it also takes away goodies. the amount by which your state or local tax bill and reduce yourfederal income tax state or local tax bill and reduce your federal income tax has state or local tax bill and reduce yourfederal income tax has been restricted and that means some people living with high your taxes and property prices will end up paying more. funnily enough, these tend to be states that vote democrat. this is going to be one of the great christmas gifts to middle income people. but a very merry christmas fall donald trump. all of these presents are going to cost money, a lot of it. $1.4 trillion according to thejoint money, a lot of it. $1.4 trillion according to the joint commission of congress on taxation. the worries, the festivities are rover, will the

american economy be left facing a harsh and colder winter. 7 now let's brief you some other business stories the bank of england is to unveil plans allowing european banks to operate in the uk as normal post—brexit. the bbc has learned that banks offering wholesale finance — money and services provided to businesses and each other — would operate under existing rules. it would apply even in a "no deal" scenario, the bank is due to announce later on wednesday. youtube has signed a second global, multi—year agreement with a major music label, as it expands its subscription businesses. after signing a deal with warner music in may, the online platform has now added universal music group, which represents artists including taylor swift and jay z, in a deal it says would provide artists with more flexibility and pay. a huge robot has been unveiled by

rainbow robotics, a spin—off from a south korean lab. it is of robot can be useful carrying a person from point now to point b without a physical effort and it means it can help disabled persons and it is also very powerful and it can be use for carrying heavier materials. there are many

possible applications in the future. this kind of robot is not able to be used properly yet. it can be used for entertaining purposes. for, say, some kind of amusement parks. 0r events. if you have a spare million dollars to spare, you know what to ask santa claus for. plenty more coming up soon. a man has been sentenced to 20 years

in prison for throwing acid into the crowd at a packed nightclub in east london. arthur collins, who's twenty—five, squirted the liquid into a group on the dance—floor at the mangle nightclub in april last year. he was convicted last month of five counts of grievous bodily harm and nine of assault. 0ur correspondent tom burridge has the details. acid hurled across a crowded dance floor. look closer on the cctv and you can see arthur collins' arm throwing the liquid a second and a third time. young people, like lauren trent, suffered severe burns and scars for life. i think that night ijust remembered the sheer panic. the fear, the pain, more importantly, the pain. the smell, the smell of the chemicals

and your skin blistering, and there's absolutely nothing you can do about it. earlier that evening, collins argued with two of his victims, but the judge said his indiscriminate attack, which affected so many young people, was unprovoked. he sentenced him to 20 years. it sends out the right message that it will not be tolerated. it will not be tolerated by the criminaljustice system. anyone carrying acid needs to look at the offence and be aware that a strong sentence will be passed. collins showed no remorse in court for what was described as a despicable act. one of his victims today said her old life had been taken from her on that night. tom burridge, bbc news. coming up at six o'clock, all today's news and new reports revealing the extent of homelessness

in england. it is a national crisis with more than 70 a thousand households including 28th out and children in homeless or temporary accommodations. —— 2008 this is the briefing from bbc news. the latest headlines: the biggest overhaul in the us tax system for thirty years is on course to become law, the first legislative win for donald trump. campaigning ends in catalonia ahead of thursday's regional election with the independence debate dominating the agenda. a former co—worker of hollywood producer harvey weinstein has told the bbc how she was warned about his behaviour. and what is uber? a transport or a technology company? the european court ofjustice will decide today and it will have huge consequences for the company. now it is time look at the stories that are making the headlines

in media across the world. we begin with fox news who say us house republicans approved a massive tax overhaul that would usher in steep rate cuts for american companies, as part of the biggest rewrite of the tax code since the reagan administration. meanwhile vice news looks at the new tax law from the perspective of the democrats who also see it as a turning point only for their own political fortunes. they hope dissatisfaction with trump's signature legislative accomplishment could guarantee them a majority in the 2018 us midterm elections. the independent asks whether the momentous elections held this week in catalonia will have reverberations far beyond spain's borders with allegations of meddling levelled against russia, the european union and france. (ani) 0n front of the arab news (ani) is a picture of the patriot missile system that was deployed to intercept a missile fired at saudi arabia's capital, riyadh.

yemen's houthi rebels claimed responsibility for the attack saying the target was al yamama palace, the official residence of king salman. and finally on mashable's uk website, an animatronic version of us president donald trump created by disney's robot makers has attracted ridicule. the new addition to the hall of presidents attraction in florida has led some social media users to point out that it looked strikingly similar to trump's election opponent, hillary clinton. let's begin. with me is liam booth—smith who's chief executive at localis ,