Member Articles

Home is where the heart is. But for taxes, it’s where your ties are. Key Factors determining tax residency The Dutch Tax Authorities assess various factors to establish tax residency. No single factor is decisive; in ...

The recent Fair Work Commission decision in Elizabeth Naden v Catholic Schools Broken Bay Limited as Trustee for the Catholic Schools Broken Bay Trust [2025] FWCFB 82 clarifies the stringent obligations placed on employe ...

On April 17, 2025, the IRS issued Notice 2025-23, which announced its intent to publish a notice of proposed rulemaking to remove Treasury Regulations Section 1.6011-18 that identifies certain partnership basis adjustmen ...

The North Carolina General Assembly is considering various alcohol bills during the long 2025 session. Proposed changes include legalizing happy hour, authorizing Sunday sales by ABC stores, clarifying special one-time p ...

The ICO has recently reported that it is investigating how social media and video sharing platforms use UK children’s personal information. In particular, it focuses on Tik Tok, Reddit and Imgur. It says that it is loo ...

On 12 May 2025, the UK Government unveiled its Immigration White Paper titled “Restoring Control Over the Immigration System”, outlining the most substantial proposed changes to immigration law since the post-Brexit ...