As more taxpayers expand operations beyond US borders, it becomes increasingly important to understand how foreign entities formed by those taxpayers are treated for US income tax purposes.

German tax residents must report worldwide income on their tax returns, including rental income from foreign properties and investment earnings from abroad.

Acquiring an Australian business involves more than just agreeing on a purchase price. Historical tax exposures lurking beneath financial statements can significantly erode deal value if left unexamined. Understanding the hidden risks of open audit windows, substantiation requirements, and capital gains tax obligations is crucial for protecting your investment and ensuring the true economic reality of your acquisition.

Arcomet Romania (Arcomet RO), part of the Arcomet Group (Arcomet BE), carried out crane rentals and sales in Romania, while Arcomet Belgium managed the group's strategy and supplier negotiations.

Ontario's Condominium Act, 1998 provides four non-standard condominium structures beyond the typical model, each offering distinct advantages for developers and investors navigating phased construction...

Georgia has revolutionized its VAT refund system by implementing an automated, risk-based mechanism that returns surplus VAT directly to company bank accounts within 5-7 business days. This digital transformation, aligned with EU standards under the Georgia-EU Association Agreement, eliminates bureaucratic delays and injects over GEL 1 billion annually back into the economy. How does this automated system provide Georgian companies with a strategic competitive advantage in global markets?

German tax accounting rules for building-related expenditures are undergoing significant change, particularly affecting energy-efficient refurbishments. Recent guidance from the Institute of Public Auditors and the Federal Ministry of Finance has expanded the scope of capitalizable costs, creating potential divergences between commercial and tax treatment that require careful navigation by tax advisors.

The German Federal Finance Court (BFH) has issued a landmark interim decision with far-reaching implications for international mergers and acquisitions (M&A) practice.

Italy's new ZES Unica framework consolidates regional special economic zones into a unified system offering tax incentives and streamlined procedures for foreign investors. The reform covers southern regions and strategic Mediterranean ports, creating opportunities in real estate, logistics, and industrial development. How can international operators leverage this framework to establish a competitive presence in European and Mediterranean markets?

Are Uber drivers employees or independent entrepreneurs? Dutch courts have tackled this question head-on, and their answer may surprise anyone expecting a clear-cut outcome.

Poland shows ambitions to become a major destination in Europe for international talent and for Polish professionals returning from Western Europe.

The conditions in the city of Málaga, Spain lead many foreigners to consider living there while working remotely for a company in their home country. This prompted the new legislation for the digital nomad visa.

Switzerland has long been a preferred seat for international arbitration. Recent reforms to Swiss civil procedure now also strengthen its position as a forum for court litigation and encourage...

Cross-border advisory work demands more than technical expertise—it requires careful management of client expectations across different business cultures and communication styles. Drawing from 25 years of international experience, this article explores why aligning expectations early prevents friction and builds stronger professional relationships.

UK insolvency professionals are experienced in advising the executives of struggling businesses about the potential personal risks if their company files for insolvency.

By contrast, the Court confirmed that a party's own documents which came into existence independently of the arbitral process are not subject to arbitral...

Following a government consultation in spring 2025, the UK is preparing to tighten its transfer pricing documentation rules.

CPA and advisory firms often attend conferences without clear objectives or follow-up plans, resulting in wasted opportunities. This strategic guide reveals how to transform event participation from a calendar obligation into a powerful business development tool through intentional planning, meaningful on-site engagement, and systematic post-event execution.

High-net-worth families are restructuring their family offices using the Lender model to qualify as separate trades or businesses for federal tax purposes. This strategic shift enables them to deduct investment-related expenses that were eliminated for individuals under the Tax Cuts and Jobs Act, creating significant tax efficiency opportunities through carefully designed management entities and allocation structures.

The One Big Beautiful Bill Act (OBBBA) of 2025 introduces comprehensive tax reforms designed to revitalize US manufacturing through permanent 100% bonus depreciation, expanded immediate expensing for production facilities...