The voices of our professionals
Sector
- AI
- Administration
- Advisory
- Aeronautical
- Agrifood
- Antitrust
- Arbitration
- Banking
- Bankruptcy
- Business
- Citizenship
- Civil Law
- Commercial
- Companies
- Competition
- Compliance
- Consitution
- Construction
- Contracts
- Copyrights
- Corporate
- Customs
- Data
- Data Protection
- Development
- Digital
- Digitalization
- Dispute Resolution
- Drones
- ESG
- EU
- Economy
- Education
- Employment
- Energy
- Environment
- Ethics
- Family
- Finances
- Financial
- Fintech
- Foreign Investment
- GDPR
- Gaming
- Global Mobility
- Globalization
- Governance
- Government
- HR
- Healthcare
Beware of Carrying Forward Credit Balances!
The Tax Court has confirmed that the Tax Administration has the power to request information and review transactions from prescribed periods.
Corporate Criminal Liability: What Companies Must Do Before November 5
Effective November 5, 2026, new provisions of the Dominican Penal Code will introduce a broader framework for the criminal liability of legal entities.
Can an Error in the PLE Cause You to Lose Your VAT Tax Credit?
The VAT tax credit is an essential right for taxpayers, and precisely because of its importance, any lack of awareness of it requires a comprehensive analysis of each case.
The Constitutional Court Sets Limits on Electronic Notifications
Judgment No. 136/2026, issued in Case No. 04436-2025-PA/TC, represents an important precedent in tax procedure and the protection of taxpayers' rights against actions by SUNAT (the Peruvian Tax Authority).
Law No. 30-26 on Measures to Promote Economic Growth, Tax Simplification and Mitigation of the International Crisis
Law 30-26 introduces one of the most significant tax reforms in recent years, incorporating measures aimed at strengthening tax collection, simplifying certain tax processes, and promoting productive investment.
Implementation of the EU Directive on Pay Transparency in Greece: New Obligations and Challenges for Employers
The new Directive substantially enhances transparency in hiring procedures and reaffirms the principle of equal pay for work of equal value.
How to Set Up a Branch of a Foreign Company in Poland?
One of the ways for a foreign entrepreneur to enter the Polish market is to open and run a business in the form of a branch.
Non-Dom Regime: Eligibility Requirements and Tax Advantages
In today’s globalized economic environment, choosing one’s tax residence has become a critical decision for the optimal management and protection of wealth.
Türkiye's 2026 Tax Reform
The Proposal aims to align Türkiye’s legal framework with current economic developments while supporting growth, enhancing international competitiveness, and improving the balance of trade.
Unlock Peru with the UK Double Taxation Agreement: A Practical Guide to Investments Without Double Taxation
The Double Taxation Convention between the Republic of Peru and the United Kingdom of Great Britain and Northern Ireland is a strategically important legal instrument for international investors.
Commentary on Law No. 32541
On December 31, 2025, Law No. 32541 was published, amending the first paragraph of Article 84 of the Income Tax Law (LIR), whose Consolidated Text was approved by Supreme Decree 179-2004-EF.
The New VAT Doctrine in the Transfer of Real Estate without a Certificate of Occupancy
The Directorate General of Taxes analyzed the treatment in the VAT of an increasingly frequent operation in the real estate market: the acquisition of commercial premises for their transformation into homes and subsequent transfer.
A Budget for Stability
Will Rachel Reeves’ second budget provide confidence in the markets (much needed to control the cost of borrowing) in the nation (much needed to encourage the growth) and in the world (much needed to encourage inbound investment).
VERI*FACTU and the New Billing Systems Regulation: Key Questions before 2026
The now imminent entry into force of the new Regulation on Computerized Billing Systems and the VERI*FACTU model will introduce important changes in the way companies and professionals must issue, register and keep their invoices.
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.
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.
The Verifactu Public Verification System Is Enabled
Since last April, companies and self-employed professionals who issue invoices to other companies can now use the Electronic Billing Systems (SIF) adapted to the new electronic invoicing obligations.
Safeguarding Your Role: Decision-Making for College Students in Unexpected Situations
Parents of young children often hear the saying, “the days are long, but the years are short.” That sentiment tends to hit home as children grow older and begin reaching major milestones.
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.