During the year 2023, there were significant changes in the workplace in Uruguay, which affected both individual and collective aspects of labor relations as well as administrative and social security issues.

In what has been a saga of losses in pursuit of gold, the latest Administrative Appeals Tribunal case of HNMF v Commissioner of Taxation has seen the Commissioner again face defeat, this time in respect of the anti-avoidance provisions in the GST Act.

This article summarises the key information provided at the ANZ Food Regulatory System Stakeholder Forum that is most relevant from a food industry perspective, particularly the regulatory priorities that were identified for 2024.  

The Taiwanese Ministry of Finance promulgated a new interpretative order on December 2023, regulating the income tax of foreign entities' carbon credits trading in Taiwan, that is, selling foreign carbon emission rights on the Taiwan Carbon Solution Exchange