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Member Articles


Australia vs the United States: A Comparison of Cyber Crime Trends

In January 2022, the Identity Theft Resource Center in the United States (US) released the 2021 Annual Data Breach Report (Report).1 Consistent with anecdotal evidence, the Report identified a 68% increase in the number ...

How to File a Case for Slander and What Are My Legal Options?

‘Slander’ and ‘Libel’ are said to occur when someone makes a false statement about you and which potentially damages your reputation. Let us first understand the difference between ‘Libel’ and ‘Slander’. ...

Audit, Review, or Compilation: What’s the Difference?

Year-end financial statements provide a ‘snapshot’ of your business’ finances. However, the level of detail required, and the associated level of reporting, varies considerably based upon the type of engagement. To ...

Technical Information for the Calculation of Technical Provisions and Original Own Funds

Commission Implementing Regulation (EU) 2022/186 has been published, setting forth the technical information for the calculation of technical provisions and basic own funds for reporting purposes with a reference date be ...

Update of the Value of the Minimum Monthly Salary Guaranteed

Decree-Law 109-B/2021 of 07/12 was published, updating the minimum monthly wage for 2022, setting it at €705.00. The new law also creates a compensation support measure for employers, corresponding to a subsidy per wo ...

Pillar 1 & 2 and EU Tax, Compliance Policy Bulletin 81

EU Commission 2022 Work Programme & Q4 Pillar 1 and 2 Tax Policy Priorities The European Commission work programme for 2022 indicates that the EU will focus its taxation policy priorities on implementation of the gl ...

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