Contact: ESV Chartered Accountants (New South Wales, Australia)On 30 January 2012, the new Personal Property Securities Act (PPSA) came into force. The Act dramatically alters the way security is taken over personal prop ...

Contact: Berger Singerman LLP (Florida, USA) On January 9, 2012, the Internal Revenue Service (“IRS”) announced the reopening of the Offshore Voluntary Disclosure Program (“OVDP”) as a way for U.S. taxpayers wit ...

Contact: Espanha e Associados, Sociedade de Advogados, RL (Portugal)It was published in Diário da República, 1.ª Série – N. º 236, the Notice n.º 244, which publicizes the reception of notes conveying the complet ...