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Member Articles


Ordinance nr. 2/2015 - Electronic communication of inventories to the Portuguese Tax Authorities

Contact: Espanha e Associados, Sociedade de Advogados, RL (Portugal) It was published the Ordinance nr. 2/2015, of 6 January, which approves the structure and characteristics of the electronic file for the communicatio ...

Mercer & Hole Property Plus - January 2015

Contact: Mercer & Hole (London, England - TIAG) These articles give an overview of some of the property issues that we are typically dealing with. These range from commercial property investment, to families buying pro ...

Value Added Tax – Implemented in The Bahamas – January 2015

Contact: Delaney Partners (Bahamas) The Government of The Bahamas has implemented Value Added Tax ("VAT") effective 01 January 2015. It is mandated by law that VAT be charged upon all invoices issued in The Bahamas in ...

Are Passive Foreign Investments Too Good to Be True?

Contact: Ray Polantz, Cohen & Company (Ohio, USA) "Invest in tax-free offshore funds!" Sounds great, right? Each year, many U.S. investors fall for these familiar sales pitches. Other investors are simply looking to ...

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