The Federal Court’s judgment confirms that crypto assets can be captured under existing financial services laws. Operators in the crypto industry should take note and utilise this opportunity to review their existing (and planned) operations

Since 2009, Chilean criminal legislation establishes the criminal liability of legal entities for certain crimes committed by natural persons (for example, bribery of a public official to obtain a permit for the legal entity).

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.