Member Articles

Legislation for the bahamas government’s national budget for the period 2015/2016 came into effect as of 01 July 2015. The national fiscal year runs 01 July to 30 June. This is Delaney Partners’ annual fiscal update ...

Contact: Anderson Anderson Brown (Scotland) Many professional services firms – including accountants – employ a ‘practice manager’ to oversee and co-ordinate their work. Plenty of companies in other sectors coul ...

In June, Montgomery County, Maryland joined several jurisdictions throughout the country in passing legislation that requires employers to provide earned sick and safe leave to certain employees working in Montgomery Cou ...

Contact: Cohen & Company (Ohio, USA) On June 26, exactly two years since its decision in United States v. Windsor striking down part of the federal Defense of Marriage Act (DOMA), the U.S. Supreme Court issued another l ...

Contact: Fineman West (Los Angeles, California, USA) The Franchise Tax Board recently rereleased an announcement about nonresident withholding. This rule applies to California services provided and when paying rent, roy ...

Contact: Mercer & Hole (London, England) In the USA tax transparent with members being taxed on profits arising and so being required to register under the USA tax system. In the UK taxed as a company with members ...