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

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.

Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.

The purpose of this document is to be a guide that serves to improve the corporate governance of foundations and corporations through the implementation of good practices.

In foundations and corporations, both non-profit entities, the governance function must be oriented towards fulfilling the mission, which is the ultimate goal of this type of organization.

Cum/ex transactions and the role played in these by banks and their governing bodies are currently the subject of a great deal of dispute and discussion. 

Lecco not only thinks about the future, but tries to shape it, through young people, culture, businesses, entrepreneurs, associations, science, technology and innovation.

Contrary to all the predictions made, António Costa won the legislative elections in Portugal yesterday, renewing his term as Prime Minister of Portugal for another 4 years.

In 2015, António Costa surprised the political world by managing to become Prime Minister of Portugal, despite losing the elections and making political deals on the left.

In 2019, he saw his unofficial coalition strategy work and won the elections, being elected Prime Minister for another 4 years.

New year and therefore new fiscal year. And while waiting for future news (changes in real estate taxation, in the tax promotion of emerging companies, tax aid for digitization, ...) we can already highlight the following reforms produced recently, and which we consider to be the most relevant to take into account to be able to make the pertinent economic decisions this 2022 already started:

1. INCOME TAX OF INDIVIDUALS

1.1 Reduction limits in the tax base of contributions and contributions to social security systems

Local governments can fund social enterprises. The regulations on funding social enterprises are not crystal clear. This paper discusses the role of local governments in funding social enterprises, and the type of social enterprises that can be funded.

This article is only available in Dutch

It sometimes happens that jurisprudential decisions, especially those that touch social or political current affairs, are misrepresented by the press or reported by the same with excessive emphasis.

It was therefore not entirely surprising to the undersigned to read a comment on an order of Cassation, no. 19077 of 15/7 - 14/9 2020, in which it is interpreted as meaning that it cannot be said that the adult child has achieved economic independence when the child's jobs are not of a stable nature, a circumstance that would typically occur with fixed-term contracts.

Even before the global COVID-19 pandemic hit, retailers across the country were already prioritizing charitable giving despite the existing downward trend in sales and revenue.  With the recent global COVID-19 pandemic and the resulting lockdowns, closures, and bankruptcies, retail revenue has further decreased.  Still, some companies took this opportunity to contribute to communities in need during the pandemic.

Prior to the full and crippling outbreak of the Coronavirus in the United States, a number of companies entered into preliminary agreements to buy or sell assets, including real estate, intellectual property, stock, and subsidiaries or affiliates.