Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
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.
The Plenary Session of the Constitutional Court has rejected the unconstitutionality appeal presented by the Government Council of the Community of Madrid against the temporary solidarity tax on large fortunes, created by Law 38/2022, of December 27 (art. 3).
Traditional blockchain networks employ “proof-of-work” (PoW) consensus mechanisms to ensure reliability across their distributed ledgers. These PoW networks, such as Bitcoin, rely on energy-intensive mining activities. However, a more sustainable alternative has emerged: “proof of stake” (PoS) or staking.
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.
This week, APRA released notes from a recent superannuation CEO roundtable and the ATO updated a ruling and a guidance note in relation to downsizer contributions. The Bill containing the NALI/NALE reforms has been referred to a Senate committee for report.
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.
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.
On October 4, 2023, Massachusetts enacted a new law called “An Act to improve the Commonwealth’s competitiveness, affordability, and equity” (the “Act”). The Act makes several tax law changes relevant to Massachusetts taxpayers.