On January 1 of this year, the agreement to avoid double taxation (CDT) between Chile and the United States came into force. Below are some of its more relevant aspects.

The Ministry of Finance has recently approved three new information statements in relation to virtual currencies. These are models 172, 173 and 721.

The informative statements, forms 172 and 173, refer to the balances and operations carried out with virtual currencies (commonly called cryptocurrencies) by natural and legal persons.

Periodically in the course of life, you might be asked to give a personal guarantee. You might be the owner of a business which wants to borrow money and as well as your company giving a charge over property or over its other assets to the bank or finance company, they might want you to guarantee the company’s payment obligations.

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

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.

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.

This quarter, there has been a lot of movement and change in the workplace relations and safety space which is likely to have significant and ongoing implications for your workplaces.

If you are a foreign citizen and you want to know how to enter and live legally in Italy, first you should know that under Italian Law the entry into the territory of the state is possible only if you are able  to document the reasons for your entry, as well as the conditions of your stay.

A short Q&A covering main aspects to consider when investing in Taiwan.

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.

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.