Author: Marcy Kempf
A busy day for the Securities and Exchange Commission (SEC). The open meeting held on June 28, 2018, resulted in votes on several final rules and rule proposals that had been noted as priorities and ...
This article discusses final and non-final withholding taxes, and the recent changes to withholding tax on disposal of property assets in Australia that may apply to both Australian resident and non-resident tax payers.
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Contact: Peter Lewis
For those who have come across Commercial Property Standard Enquiries (CPSEs), it might be hard to believe that it was not too long ago (pre-2002) that CPSEs did not exist.
Commercial property law ...
The Italian legislator, with Budget Law for fiscal year 2017, introduced a special tax regime tailored for individuals who transfer their tax residence to Italy. Such a regime - entered into force on the 1st of January 2 ...
Online companies incorporated abroad (with no presence in Uruguay) are required to pay taxes in Uruguay whenever their clients are located within Uruguayan territory.
Online services providers (such as Netflix and Spoti ...
Author: Michael Eagan
The Tax Cuts and Jobs Act (TCJA) added new Code sections 1400Z-1 and -2 to incentivize investment in certain designated low income or distressed communities (known as “qualified opportunity ...
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