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Member Articles


Who wants to be a Billionaire?!

Greg Jones considers the fate which may await the UK’s super rich following this week’s UK General Election… Well, wouldn’t most of us like at least to try, if we’re honest? Yet although the number of billion ...

Country by Country Report for Enterprises in Uruguay with 31 December 2019 as Closing Date

Multinational enterprises (“MNEs”) with premises/operations in Uruguay and with a worldwide gross income in excess of EUR 750 million per year, must submit to Uruguay's Tax Office a Country-by-Country report (“the ...

Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits

Originally published in the California Tax Lawyer, Vol. 28, Issue 2 Authors: Kyle Recker and Alexander Loshiloff I. INTRODUCTION Effective on December 22, 2017, as part of the Tax Cuts and Jobs Act, Congress enac ...

Introduction to 15CA & 15 CB

When it comes to filing taxes, it is not only individuals who need to ensure that all the proper procedures are followed and forms are submitted. When a person makes any payment or remit any money to non-resident, the ba ...

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