Tax reform is advancing in the Federal Senate. There are, however, points that could harm the development of entire sectors of economic activity, such as football.

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.

The UK is continuously looking to attract the brightest talent from South Africa. Such talent does not necessarily mean entrepreneurs. The United Kingdom is looking for artisans, teachers, doctors, nurses, people from constructions and from all other walks of life. The message has been clear, the United Kingdom is open for business!

The Securities and Exchange Commission (CVM), the regulatory authority for the capital markets, has been the object of public - and political - curiosity, from time to time, on the occasion, invariably, of an external and extreme event.

Amid soaring interest rates and the recent swell in commercial real estate loan workouts, borrowers and lenders alike are increasingly considering an alternative to the traditional and sometimes long and cumbersome foreclosure process: a deed in lieu of foreclosure

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.

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.

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.

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.

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.

On 19 September 2023, the NSW Treasurer handed down the 2023-2024 NSW State Budget. The Treasury and Revenue Legislation Amendment Bill 2023 will, once passed, implement several key measures announced in the Budget.

On August 21, 2023, the Securities and Exchange Commission (“CVM”) published Guidance Opinion No. 41 (“Opinion”), which deals with Football Corporations (“SAF”) and their dialogue with – and access to – securities market.

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.