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.

In a significant move for the medical and health industry, the State Revenue Office of Victoria has released a ruling clarifying its position on the payroll tax liabilities of medical centres and other health practices.

A little over a month ago, the 100th anniversary of the entry into force of the first law on free zones in Uruguay was celebrated, whose objective was to stimulate trade and industry in the port area through tax benefits and exemptions user taxes.

As we previously reported, the ATO is undertaking targeted consultation on updating website guidance for crypto assets. Most recently, the ATO has issued new Goods and Services Tax (GST) guidance specifically relevant to crypto assets.

In this essay we will briefly focus on the issues to be faced when an EU citizen lives in a country other than the one of which he/she is a citizen and wants to dispose of his assets after his death.