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Member Articles


R&D Tax Claim Notification: What the New Rules Mean for You

WHAT IS THE NEW R&D TAX CLAIM NOTIFICATION RULE? If your company is planning to claim R&D tax relief, the R&D tax claim notification rule is something you need to know about. Introduced in April 2023, this r ...

Financial Transaction Tax in Slovakia: Key Guidance for Businesses

Effective from April 1, 2025, Slovakia’s Financial Transaction Tax (FTT) - governed by Act No. 279/2024 Coll. - has introduced significant changes to the way financial operations are taxed, particularly affecting busin ...

Working in the Netherlands but Living Abroad? Here’s What You Need to Know About Dutch Tax Obligations

If you live outside the Netherlands but earn income from Dutch sources, you may be considered a foreign taxpayer by the Dutch Tax Authorities. Who qualifies as a foreign taxpayer?You're classified as a foreign taxpayer ...

IRS Withdraws Reporting Requirements for Certain Basis-Shifting Transactions

On April 17, 2025, the IRS issued Notice 2025-23, which announced its intent to publish a notice of proposed rulemaking to remove Treasury Regulations Section 1.6011-18 that identifies certain partnership basis adjustmen ...

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