Articles

The CTA Filing Deadline is Approaching. Is Your BOIR Filed Yet?

Ling Kong Ling Kong from  Goulston & Storrs  on 

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.

2024 Autumn Budget – Businesses and Business Owners

Michael Woodward Michael Woodward from  Carter Lemon Camerons LLP  on 

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.

2024 Autumn Budget – Non-dom Individuals

Michael Woodward Michael Woodward from  Carter Lemon Camerons LLP  on 

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.

2024 Autumn Budget – Private Individuals

Michael Woodward Michael Woodward from  Carter Lemon Camerons LLP  on 

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.

Further Updates To The Massachusetts Estate Tax

Kerry Spindler Kerry Spindler from  Goulston & Storrs  on 

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.

Will Applying For A Taiwanese Gold Card Turn Out To Be A Trap When Expecting Tax Incentives?

Hung Ou Yang Hung Ou Yang from  Brain Trust International Law Firm  on 

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.

‘Chameleon ETFS’ – Still Groundbreaking And Here To Stay?

Jenny Taing Jenny Taing from  KHQ Lawyers  on 

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.

Court Finds Superannuation Trustee Engaged In Greenwashing

Andrew Taylor Andrew Taylor from  KHQ Lawyers  on 

Australian Securities and Investments Commission v LGSS Pty Ltdi is the most recent of several enforcement actions that ASIC has taken in the last few years against ASX-listed companies and financial product issuers for ‘greenwashing.

Sanctions & OFAC Strategies: Legal Challenges in the Financial Sector

Safak Herdem Safak Herdem from  Herdem Law  on 

In the complex landscape of global finance, sanctions have emerged as an essential tool for enforcing international law and maintaining geopolitical stability.

The Power Of Mediation In Estate And Trust Disputes

Rachael Hocking Rachael Hocking from  KHQ Lawyers  on 

The death or incapacitation of a loved one is one of the most painful experiences in life. The grief can be overwhelming. Unfortunately, at this time, disputes often arise about the deceased’s estate and/or related family trusts.

Corporate Tax Planning in Taiwan for Foreign Investors

Hung Ou Yang Hung Ou Yang from  Brain Trust International Law Firm  on 

While, like most countries, dividends received by a parent company from its subsidiaries may enjoy certain tax exemptions, various tax laws in Taiwan prevent taxpayers from obtaining undue tax benefits through related-party transactions.

Corporate Tax Planning in Taiwan: Group Structures and Intercompany Transactions

Hung Ou Yang Hung Ou Yang from  Brain Trust International Law Firm  on 

Tax issues regarding related-party transactions have always been at the core of tax planning. Various tax laws in Taiwan prevent taxpayers from obtaining undue tax benefits through related-party transactions.

Corporate Tax Planning in Taiwan on Third-Party Transactions

Hung Ou Yang Hung Ou Yang from  Brain Trust International Law Firm  on 

When it comes to transactions involving third parties, Taiwanese tax laws provide some tax exemptions or reductions, but it is also essential to note the recent change regarding real estate transaction.

English