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ICAP: A New Paradigm in Transfer Pricing Certainty

05.12.2023 | Transfer pricing is increasingly viewed as a top concern for tax audits. Disputes in this area can be expensive, time-consuming, and disruptive, and they can significantly affect the...


Expectations for the Mexican Fiscal Year 2024

04.12.2023 | For the fiscal year 2024, no changes are expected to the Mexican tax framework. This means that there will be no new taxes created or existing tax rates...


New Beneficial Ownership Reporting Requirements for Small Businesses

01.12.2023 | Starting on January 1, 2024, certain small businesses will be required to disclose information about their beneficial owners to the U.S. Department of the Treasury’s Financial Crimes Enforcement...


France’s tax haven list: Updates expected

01.12.2023 | The French government has its own blacklist of tax havens. From a French perspective, transactions with non-cooperative states and territories are heavily taxed or treated differently. As of...


Internal Control in Family Businesses

29.11.2023 | In the development of family businesses, it is important to review the complexities involved, beyond family desires, which can cover the business's own concerns, needs, and interests, which...


Employer of record in Brazil: Operate in the country without setting up there

28.11.2023 | Companies can become active on the Brazilian market without setting up a business there. This is possible with the concept of the “employer of record” (EOR). Brazilian companies...


EU Minimum Tax Directive: Malta delays implementation of minimum 15% corporate tax

27.11.2023 | Malta is making use of the Minimum Tax Directive exemption and postponing the application of the income inclusion rule (IIR) and the undertaxed profits rule (UTPR) beyond 2024....


Non-disclosure Agreement Vietnam: New precedent on the legal validity of non-disclosure and non-compete agreements

27.11.2023 | In a groundbreaking move, the Supreme People’s Court of Vietnam recently issued Decision 364/QD-CA dated 1 October 2023, announcing seven case laws, with case law no. 69/2023/AL (precedent...


Legal Representative in China: How to Stay Compliant in 2023

24.11.2023 | Limited liability companies registered in China must appoint a legal representative. They represent the company in exercising its rights and obligations. At the same time, legal representatives are...


Budget 2024 Malaysia: The Startup of Tax Reform by the Government

22.11.2023 | In a historic move for the country, the Malaysian Prime Minister, who is also Minister of Finance, unveiled the eagerly awaited 2024 budget on 13 October 2023, which...


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