Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
The term “Whistleblower” refers to an individual who, within a public or private employment context, becomes aware of violations of national or European Union law and decides, to report such violations to the competent supervisory body.
South-East Asia has become a popular destination for businesses looking to reduce their costs. Likewise, the members of the Association of Southeast Asian Nations are also keen to become the “supply chain of the world”.
The creation of a free trade area has opened the door to a greater flow of people, goods and services between European countries, encouraging economic and political integration and helping to reduce trade barriers.
One of the main changes refers to passive income, which would now be taxed by IRAE if they did not meet certain conditions established in the regulations, and which is of special interest for holding companies.
Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.
Colombia has provided the following tax benefits to attract foreign investors.
On June 30, 2022, Law No. 21,453 was published, which introduced amendments to the Tax Code regarding various matters, including on the obligation of financial institutions to deliver to the Service of Internal Taxes (SII) information of people and/or companies in certain cases.
This article examines how buyers and sellers are negotiating indemnity caps in private company M&A transactions, as shown in the American Bar Association’s (ABA) private target deal points studies.
In merger and acquisition transactions, the definitive purchase agreement, whether asset purchase agreement, stock purchase agreement, or merger agreement, typically contains representations, warranties, and covenants, along with related indemnification obligations.