Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
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.
There’s been much commentary regarding the upcoming changes to the unfair contract terms regime under the Australian Consumer Law and the ASIC Act. These changes will impact AFSL holders, and may also be relevant for other businesses operating in the financial services sector.
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.
The taxation of dividends from companies resident in blacklisted countries in Italy is regulated by Article 47-bis of the Italian Tax Consolidation Act (TUIR) and various legislative decrees and circulars issued by the Italian Revenue Agency.
The Supreme Court has recognized the companies that had to paralyze their activities in 2020 due to the restrictions to deal with the COVID-19 pandemic, the origin of the reduction in the Tax on Economic Activities, in proportion to the time who suffered the total stoppage of their activities
Much has been said in recent months about climate change, the drought affecting Spain, the need for an energy transition,... But, taking advantage of the next tax settlement: what deductions can apply companies and individuals linked to energy savings?
Last Thursday, April 20, 2023, the European Parliament approved, after four years of analysis and two of legislative formulation, the new regulation for the cryptocurrency market.