You are here

The Journal

Join the Journal

The Journal April 2017

How Grocery Stores Are Starting to Cash in on the Blue Apron Trend

Alana Rusin
Boxed meal delivery services like Blue Apron and Plated have steadily risen in popularity since they entered the market in 2012. Meal kit delivery services offer consumers a no-hassle way to cook meals at home, without having to find recipes, plan meals, or go grocery shopping. 
Works for Taxes and Regulatory Changes

Patrick Allemant
As a result of the events occurred by reason of the serious cases of corruption of some foreign construction companies, it is important to analyse whether the package of rules issued by the Government can actually revive the economy considering that some of these rules are designed for the state entities and the private sector to coexist.
New tax regimens in Chile

Joaquín Erlbaun
Even though Chile has been affected by several Tax changes during the last years, without any doubt the change of the Tax regimes applicable according to the tax reform approved by Law N°20.780, as from January 2017 is a game changer. There will be two alternative income tax regimes for companies. 
The spanish central economic-administrative court (TEAC) now admits the reduction of 60%

Francisco Rey
The criteria applied by the Tax Administration - and stated in various Tax Consultations to the Directorate-General for Taxation (DGT) –refused the application of the 60% reduction to the Income Tax as well as the VAT exemption for the rent of a property when leased to a company, even when the company transferred it to their employees as part of their remuneration.
Limited Liability Companies: Directors’ Liabilities

Mateo Centuori

The Italian Corte di Cassazione has recently stated on the liability of Limited Companies directors without proxies. In a nutshell, the Court has determined that a Director ­– even not empowered – has to be considered responsible for the Company’s illegal or irregular action, if he cannot prove that, when there are illegality or irregularity warning signs on the Company’s management, he did not actively attempt to seek more information in order to prevent the contra legem event.

The Sole Shareholder Corporation According To Argentine Law

Enrique del Carril

The possibility of limiting liability by allocating just a part of the estate to a particular business was one of the major successes of the legal development in the tradition of Roman law. There was a long way from the rigidity that prevailed in the early days of the Old City, where estate was an attribute of the person and could not be divided, to the praetorian solutions imposed by the commercial customs resulting from the development of the commercial life.

Other articles: