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Member Articles


Employee Leave Donation in the United States

You may have heard the terms “donated leave” or “leave sharing” being used within the business community over the past few years. This has been something that various companies have adopted to help boost morale, ...

Canada's Federal budget 2025

On November 4, 2025, the Minister of Finance and National Revenue, François-Philippe Champagne, presented the 2025 federal budget, titled “Canada Strong”. Budget 2025 projects a current deficit of $78 billion, with ...

Are Orders the New Middle Ground in Tax Practitioners Board Sanctions, the Tribunal Thinks So

AUZ Taxation Pty Ltd and Bagga v Tax Practitioners Board [2025] ARTA 1711 The Administrative Review Tribunal (Tribunal) has set aside the Tax Practitioners Board’s (TPB’s) decisions to terminate both the individual ...

Uruguay's Proposed Tax Changes

On August 31, 2025 Uruguay’s Executive Branch submitted to Congress a comprehensive bill of legislation which, among others, includes relevant tax changes. Some of them are summarized below: Qualified Domestic Minimum ...

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