Member Articles

The ministry of finance (MOF) of the United Arab Emirates has recently announced the introduction of a federal corporate tax in the UAE (the 'UAE Corporate Tax'). 'Corporate Tax' can better be understood as a form of dir ...

The National People’s Congress of China has made substantive changes to the current PRC Company Law (2018 version) in the draft Amendment to the Company Law (“Draft Amendment”) published for public consultation on ...

R&D tax credits are a government-designed incentive to encourage businesses to invest in research and development. The amount of tax credit a business is entitled to depends on whether it accesses the SME scheme or ...

Various sectors may face scarcity, high prices and long delivery times for the supply of various raw materials as a result of Russia's invasion of Ukraine and the subsequent far-reaching economic sanctions. To what exten ...

Last Autumn, the Chancellor, Rishi Sunak unveiled the Spending Review for 2021. Amongst the items announced was the decision to review Research and Development (R&D) Tax Credits Scheme to help stimulate further priva ...

The software industry is perhaps the most innovative of any sector as it never stands still. Software companies are constantly developing new and improving existing software to continue to enhance functionality and user ...