Member Articles

The Colombian Ministry of Finance and Public Credit published for comments a draft Decree regulating the taxation of significant economic presence (per its Spanish acronym, “PES”) in Colombia, and in particular, rega ...

Author: Jackson Miller Seasoned legislators have already called this session one of the most tense they’ve experienced – and for good reason. With the many budgetary and social bills passed, those in the education ...

Author: Joseph Pettygrove The Bottom Line Effective July 1, 2023: employers cannot enter into non-compete agreements with primary care physicians; employers cannot enforce non-competition restrictions against other kin ...

Users of collective redress mechanisms may have been following the Kenyan tea pickers group action currently making its way through the Scottish courts. The latest judgment has rejected the defender employer’s attempt ...

Author: James M. Burns On July 18, 2023, the DOJ Antitrust Division and the Federal Trade Commission released new Guidelines detailing the principles that they intend to apply when reviewing mergers. The Guidelines, iss ...

After many months of consultation by APRA on the previous draft (released in July 2022), APRA has now released the final version of CPS 230, the new prudential standard on operational risk management. We delve into what ...