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Member Articles


Monthly VAT Payments and IRS and IRC Withholdings

Order No. 90/2021-XXII, of March 16, from the Secretary of State for Tax Affairs, has been published, which determines that the payment of VAT relating to the tax assessed for January 2021 of the monthly regime, as well ...

For the Hospitality Industry, Layered Insurance Comes to the Forefront

The insurance industry is in a capacity crisis forcing smaller hospitality organizations to search far and wide for insurance to cover nearly every risk. That includes employing strategies like layered insurance coverage ...

Role and Responsibility of Trust Protectors

A trust protector is an independent third party with the authority to perform certain duties concerning a trust. These powers are limited to specific powers, usually to veto certain trustee decisions. The trust agreement ...

Dick Smith Prospectus Litigation

Authors: Mark Williamson, Egor Serov, Sam Blight Why has this landmark case seemingly settled for so little and does this show the true value of proper prospectus processes and due diligence regimes? The Dick Smit ...

Clarity in Competing Class Actions: High Court reinforces that there is ‘no one size fits all’ approach to competing class actions

Authors: Martin del Gallego, Matthew Harris Over the years, courts have developed creative and innovative ways of dealing with multiplicity of proceedings born out of competing class actions. One such method, now e ...

Uruguay - 2020 Balance on Uruguay's Tax Residence Rules

Uruguay is becoming an increasingly popular jurisdiction for tax residence. The trend is normally attributed to several factors: Uruguay’s democratic traditions, institutional stability, a business friendly Administrat ...

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