Articles
Frequently Asked Questions for Investing in Taiwan
A short Q&A covering main aspects to consider when investing in Taiwan.
Blockchain Byte: Wrapping Tokens, a CGT Event?
Wrapped tokens have emerged as a powerful catalyst for interconnectivity between different ecosystems. For tax purposes the Australian Taxation Office (ATO) has no formal public guidance on the implications of wrapping.
AAT Decides: UPE To Corporate Beneficiary Is Not A Loan For Division 7A Purposes
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.
Tax Advantages for Investors in Italian Start-Ups
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.
Get Ready for the GST Changes from 1st January 2024
As we approach 2024, companies should prepare for the upcoming change in the GST rate starting January 1, 2024. The rate will increase from 8% to 9%, which is the final step of the dual rate increment mentioned in the 2022 budget.