The Finance and Insurance industry group comprises establishments primarily engaged in financial transactions (transactions involving the creation, liquidation, or change in ownership of financial assets) and/or in facilitating financial transactions. Three principal types of activities include: raising funds by taking deposits and/or issuing securities and, in the process, incurring liabilities; and pooling of risk by underwriting insurance and annuities; and providing specialized services facilitating or supporting financial intermediation, insurance, and employee benefit programs.
The SEC in recent months has settled a number of actions targeting employment agreements used by companies which include language implicating Rule 21F-17 of the Securities Exchange Act of 1934. This Rule, affords broad “whistleblower” protections to individuals who report potential securities law violations.
This quarter, there has been a lot of movement and change in the workplace relations and safety space which is likely to have significant and ongoing implications for your workplaces.
If you are a foreign citizen and you want to know how to enter and live legally in Italy, first you should know that under Italian Law the entry into the territory of the state is possible only if you are able to document the reasons for your entry, as well as the conditions of your stay.
A short Q&A covering main aspects to consider when investing in Taiwan.
European companies are facing a growing challenge as the US and China continue to decouple. Many companies are worried about how to sit in the middle of these two superpowers and continue to do business in both markets.
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.
Cryptocurrencies have become increasingly popular in recent years, and Turkey is no exception. However, the regulatory landscape for cryptocurrencies in Turkey is still evolving.
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.