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In terms of Turkish law, an additional tax was introduced for corporate taxpayers with Article 10 (27) of the Amnesty Law No. 7440 published in the Official Gazette dated March 12, 2023, and numbered 32130. The nature of the additional tax, and the conditions and justifications for being sued, are highly controversial in Turkey. The …

2022 opened with the government of Cyprus announcing that it was to proceed with the first major tax reform of the Cyprus system in 20 years.  This followed on from several speeches made by the former Finance Minister, Constantinos Petrides, during the latter part of 2021 and against the background of the proposed global introduction …

In the early 1950s, the Sino-Soviet alliance was one of the main concerns of post-war policy-makers in Europe.  Seven decades later, in July 2021, about a year and a half before its brutal invasion of Ukraine, the government of the Russian Federation announced that it was “not just allies, but better than allies” with its …

After two prosperous years in the Israeli M&A market, which can be generally categorized as having been a “pro-seller” market, it appears that the tide is changing into a “pro-buyer” market. This shift can be attributed in great part due to global and macro-economic changes, and is, naturally, affecting the terms and conditions and deal …

Mr. Bruno Castellini, Professor of Markets and Companies Law at Bergamo State University,  in collaboration with Mr. Francesco S. Lauro, Managing Partners Studio Legale Laur It is widespread perception in the corporate and M&A environment that the importance of ESG considerations and factors are rapidly becoming matters of primary concern for regulators, investors, customers and …