Member Articles

New economic substance regime for passive income of foreign source derived by Panamanian entities that are constituent members of multinational enterprise groups. Enacted: May 28, 2026  |  Effective: Fiscal years com ...

Introduction The UAE Contracts are governed by two primary legislations, the Civil Code and the Commercial Transactions Law. The Civil Code Law under Federal Decree Law No. 25 of 2025, to be enacted on 1st June 2026, ab ...

Background Our client, a foreign importer of automotive parts represented by Awatif Mohammed Shoqi Advocates and Legal Consultancy, made a deal with an exporter in the UAE to supply goods. Our client made advance paymen ...

Uruguay’s State-owned water utility, Administración de las Obras Sanitarias del Estado (“OSE”), launched an international public bid for the construction of a dam and ancillary works in the Casupá basin, aimed at ...

Effective July 1, 2026, an owner of "pied-a-terre" co-op or condo unit or 1 - 3 family house located in New York City (referred to as a "Covered Property") is subject to an add-on "pied-a-terre" property tax surcharge (t ...

Authors: Peter Wang and Hunter Moss California has joined the growing number of states adopting their own premerger-notification regimes. On February 10, 2026, Governor Newsom signed SB 25, the California Uniform Ant ...