Introduction
1. The Finance Act, 2024, introduced a new provision, Section 194T, into the Income-tax Act, 1961 (“the Act”), mandating Tax Deduction at Source (“TDS”) on payments made by firms to their partners. ...
The Australian government proposes to make changes to the Australian Consumer Law (‘ACL’) to seek to further protect consumers from unfair trading practices. In November 2024 the government released the Unfair Tradi ...
On 21 March 2025, after years of industry anticipation, the Australian Government finally issued its response to the Board of Taxation’s comprehensive review of the taxation of crypto-assets. The Board, which undertoo ...
i. INTRODUCTION
Since around 2010, the Portuguese government implemented a tax regime with the purpose of attracting non-residents to transfer their residence to Portugal – the Non-Habitual Resident status. This regim ...
Milton Springut and Barry Werbin, attorneys in Herrick's Intellectual Property and Technology Group, authored an article for the New York Law Journal discussing two recent decisions made by the Court of Appeals for the S ...
In the realm of commercial real estate, pre-contract documentation is used frequently by landlords and tenants alike to impress in principle commercial terms and establish a clear meeting of minds in respect of transacti ...
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