On August 31, 2025 Uruguay’s Executive Branch submitted to Congress a comprehensive bill of legislation which, among others, includes relevant tax changes. Some of them are summarized below:
Qualified Domestic Minimum ...
With speculation mounting regarding the forthcoming 2025 Autumn Budget, it’s worth revisiting the huge impact of last year’s Budget on the rural sector.
The proposed changes to agricultural property relief (APR) and ...
The Ministry of Finance of the Slovak Republic has submitted a draft of a new Act on Revenue Registration for interdepartmental consultation. This legislation is intended to replace the current Act No. 289/2008 Coll. on ...
As a University of St Andrews graduate, I was interested to read the Times article earlier this year that nearly one in five students at St Andrews are American. The university has always been popular with Americans as w ...
The participation exemption (or substantial holding exemption) is a key element in Dutch corporate tax. It prevents double taxation within company groups and allows tax-free profit distribution between group entities.
W ...
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