Articles and opinions

Read our latest news and opinion pieces to keep on top of the latest trends and regulatory changes around the world.
  • 27 April 2017
    Regulatory update
    Courtyard of castle Castello Sforzesco in Milan, Italy
    Flat tax for new residents in Italy

    In its 2017 Budget, the Italian Revenue Agency introduced a benefit designed to attract and incentivise the transfer of residency of high net worth individuals to Italy.

  • 24 April 2017
    Article
    robot mechanical arm black and white
    4 reasons for robotics in Latin American payroll

    The trend of using robotics as a tool in Latin America is inevitable in payroll processing. It not only increases productivity and quality, but also provides a solution to complexity challenges.

  • 21 April 2017
    Article
    Paperwork
    Practical considerations to tax compliance: no offence intended

    Recent years have seen an increasing focus on tax compliance across the globe, with a number of international and domestic initiatives changing the tax planning and tax compliance landscape.

  • 20 April 2017
    Article
    Erasmus bridge, Rotterdam
    Update: UBO transparency in The Netherlands

    The Dutch legislator has provided more clarity on further transparency of UBO information based on EU 4th Anti Money Laundering Directive.

  • 13 April 2017
    Article
    UK and EU flags over London big ben and the houses of parliament
    Brexit: Moving your legal entity

    As the Brexit negotiations start, one direct impact is an interest from clients and advisers looking to have flexibility in their organisational structure ahead of any legislative or other changes being implemented.

  • 12 April 2017
    Article
    Hong Kong Central
    Business registration for foreign enterprises in Hong Kong part 3: the major characteristics of the three forms of business registration

    Choosing the right form of setup that can best suit a particular situation is important for a business owner. Here, we outline the major characteristics of the three forms of registration that foreign enterprises normally choose when registering a presence in Hong Kong.

  • 12 April 2017
    Regulatory update
    View of Red Square with statue in front
    Russian law on beneficial owners now in force

    Russia amended its Anti-Money Laundering law to require the disclosure of beneficial owners of legal entities. The law came into effect in December 2016 and requires legal entities to identify their beneficial owners (UBO), hold information on them and to renew the records at least on an annual basis. Our local expert explains.

  • 10 April 2017
    Article
    Willemsted, Curacao
    Doing business in Curacao after the end of the Offshore Tax Regime

    New companies can no longer incorporate in Curacao under the offshore tax regime. Those companies incorporated under the regimen before January 2002 are exempt until the last day of the book year, beginning before 1 July 2019. Our local expert explains.

  • 07 April 2017
    Article
    Hong Kong Wan Chai
    Business registration for foreign enterprises in Hong Kong part 2: Three forms of business registration

    Choosing the right form of setup that can best suit a particular situation is important for a business owner. Our expert examines the three common forms of setup that foreign enterprises normally choose when registering a presence in Hong Kong. Watch our on-demand webinar to find out more.

  • 06 April 2017
    Regulatory update
    Sforzesco Castle in Milan, Italy
    Transnational employee posting to Italy

    Italian Legislative Decree 136/2016 aims to overcome difficulties in preventing and fighting social dumping practices, and inappropriate use of the institution of transnational posting.

  • 05 April 2017
    Opinion
    Rooftop view of Sliema, Malta, in black and white
    (Q)ROPS - the great tax debate (II)

    Amid all the press and industry comment on the Overseas Transfer Charge, what has gone almost unnoticed is the implementation of the EU Council Directive regarding the mandatory automatic exchange of taxation information.

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