TAG Tax

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Update on Australian withholding tax

16 July 2018

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. ...

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

13 July 2018

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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Uruguay - Taxation on E-commerce Companies: New Regulations

11 July 2018

Online companies incorporated abroad (with no presence in Uruguay) are required to pay taxes in Uruguay whenever their clients are located within Uruguayan territory. Online services providers (such as Netflix and Spoti ...

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Opportunity Zones Created to Incentivize Investments in Low Income Communities

09 July 2018

Author: Michael Eagan The Tax Cuts and Jobs Act (TCJA) added new Code sections 1400Z-1 and -2 to incentivize investment in certain designated low income or distressed communities (known as “qualified opportunity ...

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Member Articles

Update on Australian withholding tax

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

Uruguay - Taxation on E-commerce Companies: New Regulations

Opportunity Zones Created to Incentivize Investments in Low Income Communities

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