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Personal Income Tax Return for the Year 2023 - Special Tax Regime for Impatriates art 93. Ley IRPF (Personal Income Tax Law)

ESCURA would like to inform you that the period for filing the Personal Income Tax Return and the Wealth Tax Return for 2023 has started for taxpayers under the special regime for impatriates, “Beckham Law.” Taxpaye ...

Personal Income Tax Return for the Tax Year 2023

ESCURA would like to inform you that the filing period for the 2023 Personal Income Tax Return and the Wealth Tax Return in Spain has started. The deadline to file the returns is 1 July 2024 unless the option to pay the ...

Breach Your Insurance Policy by Bringing Home Groceries? The Federal Court Doesn’t Read It That Way: ASIC v Auto & General

On 22 March 2024, the Federal Court of Australia found that terms included in Product Disclosure Statements (PDS) provided by Auto & General Insurance Company Limited (Auto & General) were not unfair within the m ...

ASIC Appeals Finder Decision

The Australian Securities and Investments Commission (ASIC) has announced that they will appeal the Federal Court’s decision dismissing ASIC’s allegations that Finder Wallet’s Earn product was a debenture. This cr ...

Native Extracts v Plant Extracts: Essential Elements of Confidential Information Claims

The recent decision of Native Extracts Pty Ltd v Plant Extracts Pty Ltd (No 2) [2024] FCA 106 highlights the importance for a business to exercise particular caution when sharing information that it wishes to protect con ...

IRS Releases Guidance for Clean Hydrogen Projects Requesting a Provisional Emissions Rate

On April 10, the IRS released additional guidance for hydrogen producers whose hydrogen production pathways are not included in the 45VH2-GREET model. The guidance addresses requesting a provisional emissions rate from t ...

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