Starting from December 17, 2023, numerous medium-sized enterprises, employing at least 50 workers or operating in "sensitive sectors," will be called upon to establish internal channels for reporting national and European regulatory violations, in compliance with Legislative Decree 24/2023, the implementing act of Directive 2019/1937.

An order made under section 7 of the Therapeutic Goods Act 1989 has come into force, the effect of which is to now automatically classify any “sport supplement” product in tablet, pill or capsule form as a therapeutic good (i.e. medicine), and no longer food.

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.

Shareholder disputes can often best be viewed as corporate divorce. Two (or more) parties who have often spent much time together over varying seasons of the life of a business trying to build something, come to a point where there’s a falling out.

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

One of the most concerned issues for both employers and employees is whether the non-competition clause provided in the employment contract can be enforced when the employment relationship comes to an end.

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 UK is continuously looking to attract the brightest talent from South Africa. Such talent does not necessarily mean entrepreneurs. The United Kingdom is looking for artisans, teachers, doctors, nurses, people from constructions and from all other walks of life. The message has been clear, the United Kingdom is open for business!

The Securities and Exchange Commission (CVM), the regulatory authority for the capital markets, has been the object of public - and political - curiosity, from time to time, on the occasion, invariably, of an external and extreme event.

Amid soaring interest rates and the recent swell in commercial real estate loan workouts, borrowers and lenders alike are increasingly considering an alternative to the traditional and sometimes long and cumbersome foreclosure process: a deed in lieu of foreclosure

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.

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.