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Member Articles


3 Challenges of Trying to Manage Probate From Out-Of-State

Not everyone who dies in North Dakota has beneficiaries and an executor or personal representative who lived in the state with them. People relocate for work and relationships all the time. Whatever the circumstances, o ...

Digital Services Rendered From Outside Colombia Could Be Subject to Tax Obligations

The Colombian Ministry of Finance and Public Credit published for comments a draft Decree regulating the taxation of significant economic presence (per its Spanish acronym, “PES”) in Colombia, and in particular, rega ...

Social Security - Cross-Border Telework

On June 21, 2023, the Administrative Commission for the Coordination of Social Security Systems, pursuant to the EU Framework Agreement for cases of habitual cross-border telework, approved a new guidance note on cross-b ...

Coefficients for the Revaluation of Annual Remuneration

Ordinance No. 192/2023, of 7 July 2023, issued by the Minister of Finance and the Secretary of State for Social Security, determines the values of the coefficients to be used on the update of annual remunerations, to be ...

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