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Member Articles


Electronic Signing – What’s Changed and What You Need to Know

Temporary changes to the Corporations Act 2001 (Cth) (Corporations Act) facilitating electronic execution of documents, which were originally introduced as a temporary COVID measure in 2020, have now been made permanen ...

Model 3 Declaration as of 2022

Circular Letter no. 20241 of April 1, 2022 In view of the legislative amendments made to the Personal Income Tax Code (CIRS) as a result of Law no. 75-B/2020, of 31 December, it was necessary to adjust the forms relatin ...

How to Create an Effective Workplace Mental Health Strategy

Even before the coronavirus pandemic, the nation’s mental health was in crisis. Nearly 50 million people, experienced clinical mental illness in some form in 2019, and 5.5% reported serious thoughts of suicide.1 Unsur ...

Making Tax Digital (MTD) for VAT - 1 April 2022

Does your VAT period begin on or after 1 April? From 1 April 2022, MTD will apply to ALL UK VAT registered entities where previously it only applied to those whose taxable turnover was in excess of the VAT registration ...

Digitalization of the Economy and the Global Minimum Corporate Tax

Author: Ozge Kisacik In recent years, many new business models have emerged and traditional business models have changed greatly, within the increasing digitalization in the economy. Along with said change, challenges a ...

A Recent Constitutional Court Decision on the Failure to Use Expropriated Immovables for Expropriation Purposes

Author: Ceren Eke Introduction In a decision dated 29.09.2021 with application number 2018/357 (“Decision”), the Constitutional Court decided by a large majority that the applicant's right to property was violated ...

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