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Member Articles


The New Tax Year: What to Expect in 2025/26

With global news and tariffs taking up the headlines over the last few days, it can be easy to forget that, on a domestic level, we are starting a new tax year. So, now we are at the start of the 2025/26 tax year, what ...

Section 194T – TDS on Partners Pay

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. ...

Tax Incentive for Scientific Research and Innovation – IFICI

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 ...

Australia Federal Budget 2025

Treasurer Jim Chalmers has handed down his fourth Federal Budget – he took the opportunity to soft-launch Labor’s election campaign by announcing a number of measures aimed at assisting individuals with cost of livin ...

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