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.

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.