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.

This article summarises the key information provided at the ANZ Food Regulatory System Stakeholder Forum that is most relevant from a food industry perspective, particularly the regulatory priorities that were identified for 2024.  

The Taiwanese Ministry of Finance promulgated a new interpretative order on December 2023, regulating the income tax of foreign entities' carbon credits trading in Taiwan, that is, selling foreign carbon emission rights on the Taiwan Carbon Solution Exchange

On January 12, 2024, the Financial Market Commission (CMF) issued General Standard No. 502 which provides instructions on the provision of technology-based services regulated by the FinTech Law.

On December 11, 2023, Law 21,634 was published, which modernizes the public procurement regime. Below are some interesting modifications introduced by this law.

In August 2023, Food Standards Australia New Zealand published a recall notice in relation to an oats product. The reason for the recall was due to a failure to declare gluten. However, the product in question bore the statement “no gluten detected” and in the nutrition information panel (NIP) it read “Gluten – NIL DETECTED”.

In 2024, land acquisition in Victoria faces the impact of some notable tax changes which demand closer scrutiny from both vendors and purchasers. Navigating these tax intricacies will undoubtedly shape the success of your acquisitions and sales.

The UK is calling out for South Africans.  Now is the time to enquire.  Should you have any thoughts of perhaps venturing into the UK please do not hesitate to give us a call so we can advise you on the best way to relocate to the UK and/or invest.

Three types of marriages are recognized under South African law. The solemnization and registration of these marriages are managed by the Department of Home Affairs.  They may be same sex marriages.

The reimbursement to a Swiss company by a Luxembourg company of the entire dividends received from a French company does not exclude the status of the beneficial owner and the exemption of the French witholding tax.

Many non-residents have retained property in France that they rent out -as non-professionals- during their absence. In many cases, the income they derive from this activity exceeds their other incomes in France, often non-existent as they carry out their professional activity abroad. 

There is a growing number of companies attracting highly qualified personnel to Italy, thanks to incentives for expatriate workers, creating a win/win strategy for both employers and employees.