Specialty Group: TAG Tax

On 18 June 2026, the Government announced further implementation details for its tax reform package following what it described as “an intensive first round of post-Budget consultation”. This is the third in our seri ...

The Czech government has approved the return of electronic sales registration under the updated framework known as EET 2.0. The system is expected to take effect on January 1, 2027. Its primary objective is to create fai ...

Passive holdings under tax scrutiny: activate your holding! A holding company offers interesting tax benefits, but the tax authorities are increasingly strict about whether holdings genuinely exercise economic activities ...

The High Court of Australia has upheld the Full Federal Court’s decision that unpaid present entitlements (UPEs) from a trust to a corporate beneficiary do not, without more, constitute a loan for the purpose of sectio ...