Member Articles

Ohio House Bill 96, signed into law by the governor on June 30, 2025, is more than just a biennial budget — it signals a significant state tax restructuring effort is underway. HB 96 is a step toward eliminating Ohio� ...

The participation exemption (or substantial holding exemption) is a key element in Dutch corporate tax. It prevents double taxation within company groups and allows tax-free profit distribution between group entities. W ...

If your company is using AI or other automated decision making systems to make employment or hiring decisions, a new set of regulations in California will be going into effect on October 1, 2025 that will require your at ...

The Central Register of Beneficial Owners (CRBR) in Poland has so far functioned as a publicly accessible database providing information about company owners and key decision-makers. However, a draft amendment to the Act ...

The Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 (Cth) (the Act) passed on 29 November 2024, will usher in a major overhaul of AML/CTF laws for digital currency exchanges in Australia. We brea ...

Will a contractual deemed service of email provision ever provide a Respondent more than the statutory maximum 10 Business Days for service of a Payment Schedule? The Court of Appeal’s short answer is ‘no’. Backgr ...