Specialty Group: TAG Tax

The Czech government has approved the return of electronic sales registration under the updated framework known as EET 2.0. The system is expected to take effect on January 1, 2027. Its primary objective is to create fai ...

Passive holdings under tax scrutiny: activate your holding! A holding company offers interesting tax benefits, but the tax authorities are increasingly strict about whether holdings genuinely exercise economic activities ...

The High Court of Australia has upheld the Full Federal Court’s decision that unpaid present entitlements (UPEs) from a trust to a corporate beneficiary do not, without more, constitute a loan for the purpose of sectio ...

If your business is incorporated and seeking an attention-grabbing compensation benefit, check out an employee stock purchase plan (ESPP). A recent survey of about 600 business leaders by Computershare, a global financia ...