The Taiwanese Ministry of Finance promulgated a new interpretative order on December 2023, regulating the income tax of foreign entities' carbon credits trading in Taiwan, that is, selling foreign carbon emission rights on the Taiwan Carbon Solution Exchange

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.

The reimbursement to a Swiss company by a Luxembourg company of the entire dividends received from a French company does not exclude the status of the beneficial owner and the exemption of the French witholding tax.

Following the publication of the decrees implementing the Ministerial Decree, the register of the beneficial owners in Italy has finally become operational, and it obliges entities operating in Italy to report data and information concerning their beneficial ownership.

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

Tax reform is advancing in the Federal Senate. There are, however, points that could harm the development of entire sectors of economic activity, such as football.

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.

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.

Innovative start-ups are a key component of the modern economy, as they foster innovation, stimulate economic growth and generate new job opportunities. To support and promote the development of these companies, Italy has introduced tax incentives for investors who decide to finance this type of company.

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.

The use of electronic receipts to document commercial operations has been promoted in Uruguay, which has provided significant benefits to companies. However, this also entails challenges when debtors do not make the payment voluntarily and legal action must be taken.