Technology investments in payment systems are on the rise, as businesses and consumers increasingly adopt digital payment methods, these are having a significant impact on the legal industry in a few ways.

On August 21, 2023, the Securities and Exchange Commission (“CVM”) published Guidance Opinion No. 41 (“Opinion”), which deals with Football Corporations (“SAF”) and their dialogue with – and access to – securities market.

As we approach 2024, companies should prepare for the upcoming change in the GST rate starting January 1, 2024. The rate will increase from 8% to 9%, which is the final step of the dual rate increment mentioned in the 2022 budget.

In a significant move for the medical and health industry, the State Revenue Office of Victoria has released a ruling clarifying its position on the payroll tax liabilities of medical centres and other health practices.

A little over a month ago, the 100th anniversary of the entry into force of the first law on free zones in Uruguay was celebrated, whose objective was to stimulate trade and industry in the port area through tax benefits and exemptions user taxes.

As we previously reported, the ATO is undertaking targeted consultation on updating website guidance for crypto assets. Most recently, the ATO has issued new Goods and Services Tax (GST) guidance specifically relevant to crypto assets.

In this essay we will briefly focus on the issues to be faced when an EU citizen lives in a country other than the one of which he/she is a citizen and wants to dispose of his assets after his death. 

It’s known that virtual currency or cryptocurrency1 represents a digital value that, unlike the reality we were familiar with until then, is not issued by a central bank, electronic money institution or any other credit institution. Thus, also for this reason they are, in many legal systems, an alternative to the actual coin.

This article examines how buyers and sellers are negotiating indemnity caps in private company M&A transactions, as shown in the American Bar Association’s (ABA) private target deal points studies.

In merger and acquisition transactions, the definitive purchase agreement, whether asset purchase agreement, stock purchase agreement, or merger agreement, typically contains representations, warranties, and covenants, along with related indemnification obligations.

In the course of 2021, the Supreme Court reached a significant milestone in the systematic elaboration and reconstruction of the liability of the Bank for abusive granting of credit.

The ABA Private Target Mergers & Acquisitions Deal Points Study is published on a bi-annual basis. The 2021 Deal Points Study (the “Study”) analyzed 123 publicly available purchase agreements executed and closed in 2020 and the first quarter of 2021. 

The legislative effort to sophisticate and modernize the legal framework that supports corporate law, and ancillary provisions, accentuated during the pandemic reality experienced in 2022,  has lasted for almost two years.