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Member Articles


Clarifications in the Context of Measures to Support the Maintenance of Employment Contracts

Decree-Law No. 8-B/2021 of 22 January was published, and it clarified the scope of access to support established in Decree-Law No. 46-A/2020 of 30 July. Therefore, within the scope of support measures for the maintenanc ...

IR35 Off-Payroll Working Reform – A Recap and Clarification on Key Points

As we are approaching the round-up of 2020, businesses should ensure that considering the IR35 Off-Payroll Working changes from April 2021 is high on the to do list for when we are all back in January. While April may st ...

Answers to 5 Key Questions about Digital Asset Staking and Minting Taxation

Author: Brandon Miller Recent trends in the cryptocurrency marketplace have indicated an increased interest in activities connected with Proof of Stake (PoS) cryptocurrencies, whether used with the intent of receiving r ...

Information for Audit Committees: New Requirements for Auditing Accounting Estimates and Use of Specialists

Audit committees should become familiar with two new accounting requirements from the Public Company Accounting Oversight Board (PCAOB) regarding auditing accounting estimates, including fair value measurements, and the ...

Dealing with the Sudden Wealth Phenomenon

Author: Athena Constantinou To gain professional status and be able to play sports for a living, young athletes and the people who surround them make lots of personal sacrifices for many years. Going professional is ev ...

Withholding Tax - Implications Following Brexit

For any companies who previously relied on an EU directive in relation to Withholding Tax (“WHT”), there will be a need to consider the impact between the UK and other EU entities. The terms of the relevant Double Ta ...

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