Author: user_xlnc

Germany’s inheritance tax regime for business assets is once again under intense scrutiny. A landmark decision by the Federal Constitutional Court (BVerfG) is expected in 2026 (Case 1 BvR 804/22)….

Uruguay is actively seeking to attract foreign investment and capital relocation. To that end, it has implemented a “tax holiday” regime for new tax residents, alongside structural tax advantages that…

In Italy, the Collegio sindacale (Board of Statutory Auditors) is a distinctive governance body that does not perfectly correspond to any single institution commonly found in other jurisdictions. It is…

Canada’s 2025 Federal Budget introduced measures to stimulate investment, improve productivity, and support long-term growth. A key change was the temporary immediate expensing for eligible manufacturing and processing buildings, effective…