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Member Articles


Year-End Tax Planning Strategies and Updates for REITs and Real Estate Funds

As 2025 draws to a close, Real Estate Investment Trusts (REITs) and real estate funds face a critical window for tax planning, compliance and strategic decision making. This article distills the latest guidance, complian ...

Payroll Tax Rate Updates for 2026

In order to calculate payroll taxes accurately and effectively for your company and employees next year, it is important to understand the new and existing compliance requirements in effect for 2026. Below is an overview ...

Uruguay Tax Holiday - New Regime

Recently enacted rules have ratified the full effectiveness of Uruguay’s tax holiday regime (“ the Tax Holiday”). The main characteristics of the system are summarized below: 1. The Tax Holiday entails an 11 year ...

New Zealand Citizens Living in Australia May Be Treated as a Temporary Resident for Australian Tax Purposes

Temporary resident tax benefits in Australia The Australian tax law provides that ‘Temporary Resident’ individuals only pay tax on Australian sourced income and certain foreign income that is derived as a result of ...

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