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Member Articles


Tax on charities – surely not?

Author: Richard Collier Unfortunately, yes. Tax continues to be a challenge for the charity sector, and VAT is no exception. The VAT regime can be a mixed experience for charities. There are beneficial rules on advertis ...

Taxation of the Digital Economy – Changes are Coming

There is broad agreement between global Tax Authorities that the means by which companies in the digital sector can be subject to corporate tax in overseas territories has not kept pace with the manner in which many mult ...

Update on Australian withholding tax

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. ...

Italian legislator introduces a more attractive flat tax regime on foreign-source incomes and gains: Is it what Cristiano Ronaldo was looking for?

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 ...

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