Member Articles

The Commission has adopted a Retail Investment Package, aiming to empower consumers while investing in EU capital markets. The current package will amend the Markets in Financial Instruments Directive (MiFID II), the Ins ...

Tax Circular No. 20257, of 21 June 2023, clarified the doubts regarding the understanding of the Tax Authority on the tax treatment, in terms of IRS and IRC, of expenses incurred by the employee with parking and tolls fo ...

The Insurance and Pension Funds Supervisory Authority (ASF) pronounces itself on "cyber extortion" clauses in insurance products with cyber coverage, which provide for the payment of certain amounts as a "ransom" in exch ...

Tax Circular No. 20258, of 20 June 2023, publishes a set of concrete situations in the form of Frequently Asked Questions (FAQ), to clarify the new methodology and interpretation of the appropriate withholding tax rate t ...

The Insurance and Pension Funds Supervisory Authority (ASF) approved, on 6 June 2023, Regulatory Rule no. 2/2023-R, which aims to establish the guarantees to be provided in the context of reinsurance activity in Portugal ...

For the first time the Scottish Information Commissioner (the “SIC”) has decided that a Scottish statutory harbour authority must comply with the requirements of the Environmental Information (Scotland) Regulations 2 ...