The tide has turned for citizens from nations once spared from surcharge duties and taxes on land purchases in NSW. Thanks to the introduction of new federal legislation, the validity of the imposition of surcharge duties and taxes by all state and territory bodies has been confirmed.

Law 21,440, introduced important innovations in terms of tax incentives for donations to corporations and foundations, among other non-profit entities. This law contains a set of requirements and prohibitions to safeguard the proper use of donated resources.

This article aims to assist the readers to understand how foreign companies can invest in Taiwan, by establishing a subsidiary, a branch office, or a representative office.

The United Arab Emirates authorities have recently received significant recognition from the Financial Action Task Force (FATF) as they have been removed from the so-called “Grey List” for combating money laundering and terrorism financing.

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.

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.

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.

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.