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!

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.