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Member Articles


The 7 Important Tax Changes Outlined in Ohio’s 2021-2022 Budget Bill

On Thursday, July 1, 2021, Governor Mike DeWine signed Am. Sub. House Bill 110 (HB 110) into law. Namely, the budget: Provides 2021 municipal income tax guidance to employers and remote workers; Exempts employment la ...

Proceedings Related to Payments on Account Restrictions

Dispatch no. 205/2021-XXII was published, which states that the application of the exemption of payments on account should be ensured in accordance with the settlement system in force. The regime provided in Article 9-C ...

The Danger of Not Getting Subcontract Programmes Right

Contractors and principals generally understand the importance of a well thought out, detailed and comprehensive construction programme that is then administered by a superintendent. It is surprising then, how often subc ...

New Legislation to Regularise the Consumption of Alcohol in Outdoor Seating Areas has Been Enacted

The Government has been promoting an ‘outdoor summer’ as part of its reopening plan and has encouraged local authorities to authorise outdoor areas for licensed premises for eating and drinking to assist the hospital ...

Deadline for Submission of Applications of the 2020 Fiscal Year

The Offices of the Minister of State, Economy and Digital Transition, the Minister of Science, Technology and Higher Education and the Assistant Secretary of State and Tax Affairs have published an Order determining that ...

Settlement Offers – Are They Really Protecting Your Costs Position?

Introduction In Murphy v Nationwide News Pty Ltd (No 2),1 the Federal Court recently ordered the respondents to pay the whole of an applicant’s costs of a defamation court proceeding despite the applicant failing to ...

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