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Member Articles


The Impact of South Africa’s Budget Proposals on International Tax

When Minister of Finance, Mr Enoch Godongwa, delivered his annual budget speech on 22 February 2023, he proposed some important changes that will have an impact from an international tax perspective. These include both c ...

NAB Nabs First Australian Cross-border Stablecoin Settlement

NAB has conducted a pilot transaction on the Ethereum blockchain successfully deploying its AUDN stablecoin for a cross border intra-bank transaction. The transaction, while quite small, was the first of its kind for a m ...

IRS: Extension of the Deadline for Reporting Obligations

Order no. 51/2023-XXIII, of the State Secretary of Tax Affairs, of 15 February 2023, extends the deadline regarding the obligation to communicate a set of prior information necessary for the assessment of Individual Tax, ...

Extension of Collective Bargaining Amendments Between AHRESP and the SITESE (Catering and Beverages)

The Ordinance extending No. 60/2023, 2sd March, extends the changes in the Collective Bargaining between the Hotel, Restaurant and Catering Association of Portugal (AHRESP) and the Union SITESE (catering and beverages), ...

TRL Ruling - Information Duty General Conditions

The Lisbon Court of Appeal, in a decision issued on 20 December 2022, ruled on the compliance procedure of with the duty of communication through the simple delivery, to the insured person, of the contract’s particular ...

Change Is Coming For Research And Development Tax Relief This April

Rates for research and development tax credits are set to change from April 2023 as part of HMRC’s planned overhaul of the R&D tax relief system. These changes were first announced as part of the Autumn Statement ...

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