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Member Articles


Corporate Transparency Act: Enforcement Back on Indefinite Hold

Q: When is a deadline not really a deadline?A: When there is no penalty for missing the deadline. On February 27, 2025, FinCEN announced that it will not issue "any fines or take any other enforcement actions against an ...

Implications From Bendel – What Does It Mean for Taxation of Unpaid Present Entitlements?

A recent Full Federal Court decision has overturned 15 years of Australian Taxation Office (ATO) administration with respect to UPEs with potential to impact the beneficiaries of the more than 800,000 discretionary trust ...

Blockchain Bites: Australia Sanctions Zservers in Coordinated Ransomware Sanctions; Australia Passes Sweeping Scam Prevention Act

Australia sanctions Zservers in coordinated ransomware sanctions On February 11, 2025, the United States Department of the Treasury’s Office of Foreign Assets Control (OFAC), the United Kingdom’s Foreign Commonwealt ...

BOI Reporting is Again Mandatory

With a decision on February 17th by a federal judge in Texas, the on-again, off-again obligation of companies to report beneficial ownership information to the government is back on again, as required by the Corporate Tr ...

Changes to the 30% Ruling

Changes to the 30% ruling Do you employ foreign employees (e.g., experts)? If so, the 30% ruling may apply. Changes to the 30% ruling will be effective January 1, 2027. We are happy to share an overview below.  The c ...

Payroll and Labour Law Changes in Poland for 2025: Key Updates for Employers and Employees

Payroll and Labour Law Changes in Poland for 2025: Key Updates for Employers and Employees The year 2025 brings significant changes to labour law and payroll regulations in Poland. These modifications impact both employ ...

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