From 1 January 2025, a significant change will come into force with regard to the tax exemption: under the relevant legislative amendment, the HUF 12 million threshold will rise to HUF 18 million.

On March 21, 2025, the Financial Crimes Enforcement Network issued an interim final rule that significantly changes the reporting requirements under the Corporate Transparency Act. This alert summarizes the key changes to the reporting requirements and what they mean for your business.

The “Zona Economica Speciale Unica” for the South of Italy was established on January 1, 2024, by Law 162/2023, to boost economic development in southern Italy by providing significant opportunities for companies investing in these areas.

Forty years ago, law firms were rarely sued, but today they are a favorite litigation target of both disgruntled clients and third parties, such as investors or bankruptcy trustees, when a transaction or lawsuit has a bad outcome.

The end of the calendar year tends to sweep us all into a whirlwind of holiday plans, Black Friday deals, and gift lists. But for property owners, it is also a time to check in on a few key tax matters.

Much has been said about the upcoming and imminent obligations regarding the issuance of invoices and tickets, as well as the future obligation of electronic invoicing, with all the IT adaptations and changes that all this will entail.

The clock is ticking—just 49 days remain until the one-year filing deadline for the Corporate Transparency Act! Entities established before January 1, 2024, must submit a beneficial owner information report by December 31, 2024.

The Chancellor announced a set of changes to employers’ National Insurance (NI) contributions which look set to raise public funds, placing the burden of this on larger businesses while leaving small businesses largely untouched.

For a very long time the UK has operated a remittance basis of taxation for tax residents who are not classed domiciled because their permanent home is outside the UK.

The 2024 Autumn Budget (the Budget), announced on 30 October, introduced several significant changes many of which will adversely affect individuals. In this series, we take a closer look at the announced adjustments.

Now that we have had a year of working under the new law and with the Massachusetts Department of Revenue—and a clarification from the Legislature—here are some key concepts to know about the Massachusetts estate tax.

Since 8 February 2018, foreigners who would like to work more freely and more conveniently in Taiwan may apply for Taiwanese Gold Card, which combines work permit, resident visa, alien resident certificate, and re-entry permit.

It was coined as a ‘gamechanger’- an ETF that can be bought and sold on the ASX or Cboe Australia but that can also be applied for, and redeemed, directly with the issuer.