Member Articles

Author: Madeleine Mould Contracts of employment are binding on both parties but, if changes need to be made by the employer, what is the best way to do this? Usually the first step is to seek employees' agreement. ...

There is broad agreement between global Tax Authorities that the means by which companies in the digital sector can be subject to corporate tax in overseas territories has not kept pace with the manner in which many mult ...

Author: Marcy Kempf A busy day for the Securities and Exchange Commission (SEC). The open meeting held on June 28, 2018, resulted in votes on several final rules and rule proposals that had been noted as priorities and ...

This article discusses final and non-final withholding taxes, and the recent changes to withholding tax on disposal of property assets in Australia that may apply to both Australian resident and non-resident tax payers. ...

Contact: Peter Lewis For those who have come across Commercial Property Standard Enquiries (CPSEs), it might be hard to believe that it was not too long ago (pre-2002) that CPSEs did not exist. Commercial property law ...

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 ...