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Member Articles


Technical Provisions and Basic Own Funds

The Implementing Regulation (EU) 2024/456 was published, which sets forth the technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 December 2023 ...

Notice BdP 1/2024 - Limits Payments Public Sector

The Bank of Portugal published Notice BdP no. 1/2024, which sets forth that payers should be able to place payment orders up to the maximum unit amount authorised by each payment model and system in relation to electroni ...

Amendments to Model DMR Declaration

Ordinance No. 33/2024 of January 31 approved the new form for the DMR Model declaration – “Monthly Remuneration Statement”, to be filed starting January 2024. In this regard, Circular Letter no. 20265 was publishe ...

Economic Realities Test: A Deep Dive into Employee vs. Independent Contractor

How does a business owner determine whether they’ve hired an independent contractor or an employee? The answer to this question is complex and often subject to substantial misinformation. It doesn’t help that the Dep ...

Agency Group Australia Ltd v H.A.S. Real Estate Pty Ltd – Limitations of Enforcing Composite Trade Marks

The recent Full Court decision of Agency Group Australia Ltd v H.A.S. Real Estate Pty Ltd [2023] FCAFC 203 is a prime example of the limitations of enforcing a composite trade mark of an otherwise descriptive trade mark. ...

Top 10 Super Trustee Priorities for 2024

2024 brings with it a new unique set of challenges for superannuation trustees in this time of increasing regulatory scrutiny. Piper Alderman highlights the 10 top priorities for super trustee agendas this year – don ...

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