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Member Articles


Keep On Truckin': New Prime Inc. v. Oliveira

Authors: Jeremy Mittman and Samuel Richman In a blow to the transportation industry, last week, the U.S. Supreme Court ruled that the trucking company, New Prime Inc., cannot compel arbitration in a class action allegin ...

Wealth Transfer Tax Planning in the New Year

Authors: Barbara Lawrence and Katy Donlan At the end of 2017, the most significant federal tax legislation to take effect in over three decades was enacted. Federal guidance issued over the past year regarding that legi ...

Filing of financial statements in India

Financial statements of a company are necessarily required to be filed with Ministry of Corporate Affairs (MCA) annually. The form for filing such financial statements with MCA is AOC – 4. All the companies fall under ...

Tax obligations for Spanish tax non-residents who own a property in Spain

In general, individuals who spend less than 183 days during the calendar year in Spain are considered Spanish Tax non-residents. Non-resident taxpayers in Spain are taxed on their income and assets from Spanish source on ...

HMRC to be preferential creditor in corporate insolvency

Author: Katie James The 2018 Autumn Budget introduced a multitude of changes in respect of HMRC, from amendments to the "personal company" tests for Entrepreneurs' Relief to the extension of Stamp Duty Land Tax fir ...

Petroleum Legislation Amendment Bill 2018 – Northern Territory to introduce 'appropriate person' test

Authors: James Plumb, Partner & Timothy Bowles, Solicitor In a further step towards lifting the moratorium on hydraulic fracturing of onshore unconventional reservoirs in the Northern Territory, the Territory government ...

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