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…
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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…
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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…
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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)….
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One income, two residences, and endless questions – can you be tax resident in more than one jurisdiction? One of the fundamental building blocks of the UK tax system is…
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Quick takeaways: 1) Foundation Show a written plan, market‑rate pricing, regular marketing activity, separate books with a clean chart of accounts, separate bank accounts, and a pattern of decisions aimed…
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Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA) marks a turning point in the European approach to crypto-assets. For the first time, the European Union has introduced a harmonised framework…
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