Member Articles

The Italian legislator, with Budget Law for fiscal year 2017, introduced a special tax regime tailored for individuals who transfer their tax residence to Italy. Such a regime - entered into force on the 1st of January 2 ...

Online companies incorporated abroad (with no presence in Uruguay) are required to pay taxes in Uruguay whenever their clients are located within Uruguayan territory. Online services providers (such as Netflix and Spoti ...

Author: Michael Eagan The Tax Cuts and Jobs Act (TCJA) added new Code sections 1400Z-1 and -2 to incentivize investment in certain designated low income or distressed communities (known as “qualified opportunity ...

Authors: Susan Kohn Ross and Aaron Wais In a compromise to avoid a ballot measure, at the very last moment on the very last day, just before the stroke of midnight, on June 29, 2018, the California legislature pass ...

Authors: Matthew Smith and Debra Gers The recent judgment of the Supreme Court in Pimlico Plumbers Ltd v Smith is undoubtedly the most significant decision of the recent employment status cases which impact in particula ...

Authors: Mark Brookes and Tom Pepper When a claimant has suffered loss as a result of a person’s negligence in the course of that person’s ordinary employment, the person’s employer will usually be vicar ...