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New Withholding Requirements for Non-Resident Sellers of Massachusetts Real Estate
Effective November 1, 2025, non-resident sellers (or transferors) of Massachusetts real estate with a gross sales price of $1,000,000 or more may be subject to withholding at a default rate of 4% or more on the gross sales price.
WS Development: Legal Leadership in Boston’s Seaport Transformation
In 2006, Boston’s Seaport Square was 23 acres of little more than 3,600 surface parking spots. The ambition was bold: transform this underutilized stretch of land into a vibrant, mixed-use neighborhood where innovation, culture, and community intersect.
Why Am I Struggling to Find a Solicitor in England and Wales? FAQs for South African Clients
Many South African businesses and individuals have dealings in England. They own properties, conclude (and later litigate over) contracts in English law and do business with companies and individuals based in this jurisdiction.
Post-holiday Blues: Why Do Divorce and Separation Cases Rise After the Summer Holidays?
Every September, once the summer break has drawn to a close, I begin to receive a rise in divorce and separation enquiries. For many families, instead of the long holidays bringing couples closer, they often highlight difficulties that have been building beneath the surface.
The National Court Recognizes the Right of Non-EU taxpayers to Pay Tax on their Net Rental Income
Until now, the Spanish government, relying on the literal wording of Article 24.1 of the Non-Resident Income Tax Law, has established differentiated tax treatment between taxpayers residing in Member States of the EU and the EEA and those residing in third countries.
The One Big Beautiful Bill Act: The QOZ Remix - Changes in Timing and Territory
In significant part, the OBBBA extended or made permanent various provisions of the Tax Cuts and Jobs Act of 2017 (the “TCJA”) that were set to expire at the end of this year.
Mid-2025 Debt Markets: What Borrowers and Lenders Need to Know
Below is a summary of the main themes and market dynamics that borrowers and lenders should keep in mind as they navigate dealmaking, refinancings, and capital allocation decisions in the second half of 2025 and beyond.
Risk Allocation in M&A Transactions: The Role of Indemnification
Indemnification means financially repairing the harm arising from the commission of an unlawful act. This legal duty is set forth in the law in a general and abstract fashion and is therefore seldom sufficient to address the particularities of each corporate acquisition or the interests and needs of the parties involved.
Deals with Teams in the Same Economic Group: A Challenge for FIFA
The SAF Law (Law 14.193/2021) is transforming the football ownership model in Brazil. Before it, the football club's owner was, in almost all cases, a club, which is, legally, a non-profit civil association.
Crises in Football and the SAF Law
Atlético-MG is experiencing a financial crisis and raising alarms about the SAF model. This was the headline of an article published in the July 24, 2025, edition of Folha de São Paulo.
The Securities and Exchange Commission, the Capital Markets and the Country (of Football)
The Brazilian Securities and Exchange Commission ("CVM") was created in 1976 as part of a series of measures designed to create a favorable environment for Brazilian companies to access the capital markets.
Argentina, Brazil and European Economic Power
I won't mention the name of the child who made me reflect on certain concepts during the 2022 World Cup final, to spare her the trouble. She made no secret of her preference for France; I leaned toward Argentina, for a non-football reason: the supposed regional connection.
Taiwan's Merger Control on Extraterritorial Transactions
Taiwan's Fair Trade Commission ("FTC") has maintained its position on jurisdiction over an extraterritorial merger (that is, a foreign-to-foreign transaction) for quite a long time.
Targeting Italy - The Structural And Legal Framework For The SME Acquisition Boom In 2025
In 2025, there was a noticeable increase in the interest of strategic and financial investors in Italian small and medium-sized enterprises (SMEs).
Peru, Brazil, Gastronomy and Soccer
Even among gastronomes, there's a dogma that Brazil, especially the cities of São Paulo and Rio de Janeiro, is a global gastronomic center, endowed with special restaurants, creativity, products, and tradition. In media terms, this dogma doesn't hold up.
Vidarbha Industries Power Limited v Axis Bank Limited- A Temporary Storm In The Waters?
The case analysis seeks to understand the position as adopted by various forums in the present case and seeks to critique the Supreme Court judgment as being violative of the objectives of the IBC.
The One Big Beautiful Bill: Continuity And Change In Personal Planning
Many Americans will experience the OBBB as a continuation of income and transfer tax laws passed during the President’s first administration. This is because the OBBB extends and makes permanent several tax law changes that were first introduced in 2018 as a part of the Tax Cuts and Jobs Act.
Investing In Bolivia
Bolivia is a developing economy with abundant natural resources, a growing middle class, and a decentralization process that is still evolving. In this context, Santa Cruz de la Sierra has established itself as the country's main economic engine.
Beyond The Bill: Key Tax Implications Of The OBBB
On July 4, 2025, the One Big Beautiful Bill Act was signed into law, introducing a broad package of policy reforms, funding reallocations, and regulatory changes set to reshape the nation’s infrastructure, climate strategy, and economic competitiveness for decades to come.
Section 9 (2) Of The Arbitration & Conciliation Act, 1996: A voluntary / Mandatory Provision?
Section 9 of the Arbitration and Conciliation Act, 1996 (“Act”) deals with interim measures granted by a court before or during arbitral proceedings or at any time after the making of the arbitral award but prior to enforcement thereof.