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Member Articles


Spain Introduces a Plastic Tax for Non-reusable Packaging

The Spanish legal system transposed Directive (EU) 2018/851 through the entry into force of Law 7/2022 (LRSC) “to promote a circular economy by revising the current regulations on waste and contaminated land”, and th ...

Important Update: Underused Housing Tax Return Filing Extension to October 31, 2023

On March 27, 2023 Canada Revenue Agency (“CRA”) granted an extension of time to file UHT returns to October 31, 2023. The CRA official announcement (see https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips ...

The Impact of South Africa’s Budget Proposals on International Tax

When Minister of Finance, Mr Enoch Godongwa, delivered his annual budget speech on 22 February 2023, he proposed some important changes that will have an impact from an international tax perspective. These include both c ...

IRS: Extension of the Deadline for Reporting Obligations

Order no. 51/2023-XXIII, of the State Secretary of Tax Affairs, of 15 February 2023, extends the deadline regarding the obligation to communicate a set of prior information necessary for the assessment of Individual Tax, ...

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