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Member Articles


New Zealand citizens living in Australia may be treated as a Temporary Resident for Australian tax purposes

Temporary resident tax benefits in Australia The Australian tax law provides that ‘Temporary Resident’ individuals only pay tax on Australian sourced income and certain foreign income that is derived as a result of ...

Public Country by Country Reporting – Why, Who, When and What

Why In an effort to promote international corporate tax transparency, the Australian Government requires certain multinational enterprises to publish group financial and tax information in a certain format to the Austra ...

Who will win the Ashes of Tax?

As the 2025 Ashes series heats up and cricket fans on both sides of the world gear up for another classic showdown, we thought we’d bring a friendly rivalry to the world of tax. Below, we have taken a light-hear ...

Decree of State of Economic Emergency in Venezuela

Decree No. 5.190 was published in Official Gazette No. 6.944 Extraordinary, dated December 8, 2025 (the “Decree”). Through said Decree, the President of the Republic declared the State of Economic Emergency in the en ...

U.S. House of Representatives Passes INVEST Act of 2025

On December 11, 2025, the U.S. House of Representatives passed the Incentivizing New Ventures and Economic Strength Through Capital Formation (INVEST) Act of 2025 (H.R. 3383) to increase capital formation in private mark ...

Form I-9 Challenges Involving Employment Authorization Documents (EADs)

Employers face growing challenges in navigating the rules surrounding Employment Authorization Documents (EADs). With shifting federal policies, automatic extension provisions, and newly-announced revocations, it can be ...

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