Korea-Taiwan Double Taxation Avoidance Arrangement Comes into Force
The Implementation Act of the Arrangement between Korea and Taiwan for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income (the Korea-Taiwan Tax Arrangement) officially took effect on December 26, 2023, following endorsement by the National Assembly.
Enactment of the Carbon Dioxide Capture, Utilization and Storage Act (CCUS Act)
The “Carbon Dioxide Capture, Usage and Storage Act” (the “CCUS Act”) proposal has been passed at a plenary session of the National Assembly on January 9, 2024 and is scheduled to come into effect one year after its promulgation.
Strategic Considerations for Korean Investors: Leveraging the Special Tax Provision for Foreign Pass-Through Entities
It has been a year since the introduction of the special tax provision that enables taxpayers to treat foreign pass-through entities,
ESMA Consults on the ‘Classification of Crypto-Assets as Financial Instruments’ and ‘Reverse Solicitation’ under MiCA
The European Securities and Markets Authority (ESMA) has just published two consultation papers on two important aspects under the Markets in Crypto Assets Regulation (MiCA), namely:
GRC in Malta: Preparing for Regulatory Compliance Visits – Best Practices for Success
The receipt of a letter informing a licence holder that the MFSA will carry out a compliance visit is generally met with trepidation at best, and often with panic.
Do Financial Advisors in the UAE Need Licenses to Sell Investments?
In the dynamic world of finance, where businesses seek expert guidance on budgeting, debt management, and fundraising, financial advisors play an essential role.
What Happens to an Employee’s Salary After Being Acquitted in a Court Case Initiated by the Employer?
In the UAE, employment-related matters are governed by Federal Decree-Law No. 33/2021 On Regulation of Labour Relations, commonly referred to as the Labour Code.
BRAZIL, THE UN, HUMAN RIGHTS AND DEATH PENALTY
Brazil is a State Party to several international conventions protecting human rights, standing out among them the International Covenant on Civil and Political Rights of 1966,
RBI CLAMPDOWN ON EVERGREENING: CURBS INVESTMENTS IN AIFS WITH BORROWER OVERLAPS
Alternative Investment Funds (“AIFs”) have emerged as dynamic players in the financial landscape, wielding vast pools of capital for diverse investment opportunities.
The EU AI Act – A landmark in global AI regulation
In a milestone achievement, the European Parliament, Council and Commission have recently reached a provisional agreement on the European Union Artificial Intelligence Act (the “Act”),