On Thursday, October 19, 2023, the IRS released the process for certain taxpayers who wish to withdraw previously filed ERC claims. This comes on the heels of the IRS announcement last month that they were halting the pr ...
Reforms regarding the use of ‘unfair’ contract terms will come into effect on 9 November 2023, implementing restrictions against a wider range of contracts and with more severe penalties.
Introduction
On 9 November ...
By Ordinance no. 337/2023 published on the 07th of November, which entered into force on November 8, 2023, the Secretary of State for Tax Affairs amended the model of the monthly global declaration referred to in article ...
Author: Dr Ramona GaleaPublished: 1st November 2023Real Estate Unit
The Malta Budget 2024 was presented to Parliament by the Minister for Finance and Employment on the 30th October 2023. In his budget speech the Ministe ...
Author: David Marinelli
Common EU list of third country jurisdictions for tax purposes
The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Rus ...
A seller does not regularly satisfy its duty of disclosure to the buyer simply by "somehow" posting documents about the fact requiring disclosure in an electronic data room - Federal Court of Justice ruling of 15.09.2023 ...
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