Articles

News in the Inspection Regularization of Restructuring Operations

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 

In the now distant 1991 and derived from the Treaty of Accession of Spain to the European Communities, Spain incorporated into the Corporate Tax regulations a regime special tax that allowed the deferral of taxes that could be accrued in business restructuring operations.

AAT Decides: UPE To Corporate Beneficiary Is Not A Loan For Division 7A Purposes

Laura Spencer Laura Spencer from  KHQ Lawyers  on 

The tax treatment of unpaid present entitlements (UPEs) has long been a subject of scrutiny and debate in the tax world. This article considers the recent key decision that challenges established practice of the Australian Taxation Office (ATO) to deem UPEs to corporate beneficiaries as Division 7A loans.

How Artificial Intelligence Is Transforming the M&A Practice

Safak Herdem Safak Herdem from  Herdem Law  on 

Artificial intelligence is having a major impact on merger and acquisitions practice. AI is being used to automate tasks, identify potential targets, evaluate targets, negotiate deals, and manage risk. This is leading to faster, more efficient, and more successful M&A transactions.

The Emerging Fintech Market and It's Legal Challenges

Safak Herdem Safak Herdem from  Herdem Law  on 

Technology investments in payment systems are on the rise, as businesses and consumers increasingly adopt digital payment methods, these are having a significant impact on the legal industry in a few ways.

Tax Advantages for Investors in Italian Start-Ups

Maria de Rosis Maria de Rosis from  Interconsulting Studio Associato  on 

Innovative start-ups are a key component of the modern economy, as they foster innovation, stimulate economic growth and generate new job opportunities. To support and promote the development of these companies, Italy has introduced tax incentives for investors who decide to finance this type of company.

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