The tax rollercoaster of Brazilian Civil Society Organizations
By Eduardo Szazi Brazil is undergoing a tax revolution aiming at reducing the bureaucratic burden on enterprises, curbing tax-evasion and achieving a sustainable GDP/public debt ratio. Congress has passed two constitutional amendments and six major tax laws which shall be complemented by several other ancillary acts such as decrees, manuals and tax platforms, both at …
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Decoding Section 29A of Arbitration & Conciliation Act, 1996: Supreme Court resolves conflict on jurisdiction for extension of arbitral mandate.
A. Introduction The trajectory of arbitration reform in India has been marked by a sustained effort to reconcile two competing imperatives: the need for expedition and the necessity of judicial oversight. The introduction of Section 29A into the Arbitration and Conciliation Act, 1996 (“Act”), through the 2015 amendment, was conceived as a response to endemic …
The Legal Anatomy of Electronic Forgery in Digital Instruments: A Comparative Study of GCC, EU, and US Jurisdictions
The global transition from physical to digital financial instruments has necessitated a radical shift in the legal definition of authenticity.
The Harmony of Code and Copyright: Intellectual Property in the Age of AI Music
Undoubtedly, the digital landscape of music is currently undergoing a profound transformation, arguably the most impactful since the invention of the phonograph.
The Obligation to Provide Accurate and Full Data in a Timely Manner: Consequences of Incorrect, Misleading, or Delayed Submissions to the Turkish Competition Authority
Introduction The Turkish Competition Authority’s (“TCA” or the “Authority”) inquiries, preliminary investigations, full investigations, merger control as well as exemption
Implications of Statutory Adoption of Attorney-Client Privilege for KFTC Investigations
On January 29, 2026, the National Assembly passed a landmark amendment to the Attorney-at-Law Act, formally establishing statutory protection for confidential communications between legal counsel and their clients (attorney-client privilege).
Third Amendment to Korean Commercial Code on Mandatory Treasury Share Cancellation
With the enactment of the third amendment to the Korean Commercial Code (the “KCC”), which generally mandates the cancellation of treasury shares, it is necessary to establish a specific roadmap for the holding, disposal and cancellation of treasury shares.
Recent Regulatory Trends in AI Industry
In November 2025, the Korean government announced the “AI Regulatory Rationalization Roadmap” (the “AI Roadmap”) to lay out the foundation for enhancing national competitiveness in the AI industry. In January 2026, the Framework Act on the Development of Artificial Intelligence and Establishment of Trust (the “AI Basic Act”) and its Enforcement Decree officially took effect, …
Multilaw Real Estate Guide (The Bahamas)
Recently, Multilaw invited Lennox Paton to provide a Real Estate Guide for The Bahamas jurisdiction. This helpful Q&A-styled guide, authored by Lennox Paton Real Estate Partner, Chelon Carr-Newbold, touched on key topics such as Bahamas real estate ownership restrictions, taxes and real estate title. The guide can be viewed here: https://www.multilaw.com/Multilaw/RealEstate/Real_Estate_Guide_The_Bahamas.aspx .
The Domestic Minimum Top-Up Tax Act, 2024
Introduction In November of 2024, the Government of The Bahamas enacted the Domestic Minimum Top-Up Tax Act, 2024 (“the DMTT Act”), marking a significant milestone in the country’s ongoing efforts to align its tax system with international standards. The DMTT Act is deemed to have come into force retroactively as of January 1, 2024, applying …
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