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 ...
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 ...
With $875 billion in commercial real estate loans coming due in 2026 — 17% of the total $5 trillion in outstanding commercial mortgages1 — lenders are examining borrowers’ insurance programs to confirm borrowers ar ...
Introduction
The United Arab Emirates has established a comprehensive legal framework to combat Money Laundering (ML), Terrorism Financing (TF), and Proliferation Financing (PF) that aligns with international norms and ...
Introduction
A defence against an INTERPOL Red Notice centres on proving that the notice violates INTERPOL’s internal regulations, specifically its Constitution and the Rules on the Processing of Data (RPD). This is b ...
Authors: Saniah Widuri, SH, LL.M and Achmad Raihan Lucky Athallah, SH
The Indonesian government is currently formulating a Government Regulation on Safeguard Measures, Antidumping Measures, and Countervailing Measures ( ...
We use cookies on our website. Some of them are essential for the operation of the site, while others help us to improve this site and the user experience (tracking cookies). You can decide for yourself whether you want to allow cookies or not. Please note that if you reject them, you may not be able to use all the functionalities of the site.
