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  • Article

    Division 296 Has Arrived In Australia: What This Means For Superannuation

    Australia's Division 296 introduces a new tax framework targeting superannuation balances exceeding AUD 3 million, imposing additional levies of 15% for large balance holders and 25% for very large balance holders. The legislation includes provisions for cost base resets and creates significant compliance challenges for self-managed superannuation funds.
    AustraliaTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Rent Increase Clauses For Housing In The Netherlands: A Year Of Landmark Rulings And Questions To The Court Of Justice Of The European Union

    Recent Dutch court rulings are reshaping rent increase clauses in housing lease agreements, requiring landlords to separate and justify indexation and surcharge components or risk having provisions declared unfair.
    European Union
Real Estate and Construction
GGI | Global Alliance
GGI | Global Alliance
  • Article

    Beyond Omnibus & Co.: The Substantive Challenges Of Non‑Financial Reporting In Practice

    The European Union's Omnibus package has raised expectations that sustainability reporting will become simpler, yet companies are discovering that the real challenges lie not in regulatory requirements themselves, but in operational implementation. From data availability issues in EU Taxonomy assessments to structural complexities in multi-business corporate groups, organizations face significant hurdles in establishing effective non-financial reporting processes.
    GermanyAccounting and Audit
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Navigating Italy’s Pay Transparency Law: Takeaways From Decree 96/2026

    Italy's Legislative Decree No. 96/2026 implements the EU Pay Transparency Directive, introducing a comprehensive framework that shifts equal pay from an HR objective to a rigorous legal mandate with severe consequences for non-compliance. The legislation reverses the burden of proof in discrimination cases, prohibits pay secrecy clauses, and grants government agencies unprecedented access to corporate pay structures through automated reporting systems.
    ItalyEmployment and HR
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    VAT Deductibility Of Transaction Costs In MLBO Transactions

    Following a European Commission complaint by the Italian Association of Chartered Accountants, Italy has aligned its VAT treatment of merger leveraged buy-out transactions with EU law.
    ItalyTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    The WTTA: Why International Employers Need To Reassess Their Workforce Supply In The Netherlands

    The Netherlands is introducing a strict new accreditation regime for temporary staffing that will fundamentally change how international businesses deploy workers on Dutch projects. Starting in 2028, all organizations supplying personnel in the Netherlands must obtain government admission permits, with hirers facing legal obligations to verify supplier compliance before work begins.
    NetherlandsEmployment and HR
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    The Pre-Litigation Negotiation Mechanisms In Organic Law 1/2025: Mandatory, Diverse And (Perhaps) Effective

    Spain has a new procedural law, Organic Law 1/2025, which makes it mandatory to carry out pre-litigation negotiation before going to court.
    SpainLitigation, Mediation & Arbitration
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    ATO's Views Continue To Be Challenged

    On Tuesday, 14 October 2025, the High Court of Australia heard the appeal in Commissioner of Taxation of the Commonwealth of Australia v. Bendel & Anor.
    AustraliaCorporate/Commercial Law
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Flowing Through Australia: How Conduit Foreign Income Really Helps

    Australia's conduit foreign income (CFI) regime was introduced to improve the attractiveness of Australia as a location for regional holding companies...
    AustraliaCorporate/Commercial Law
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Serial Killers? Australia’s New Merger Rules Take Aim At Roll‑ups

    Australia's new mandatory merger notification regime, effective 2026, fundamentally changes how serial acquisitions and roll-up strategies are regulated by aggregating multiple smaller deals over a three-year period. The Australian Competition and Consumer Commission now examines patterns of incremental consolidation collectively rather than viewing individual transactions in isolation, requiring acquirers to plan earlier and account for the cumulative impact of their acquisition programs.
    AustraliaCorporate/Commercial Law
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Cross-border Home Office Set Ups In Austria – Tax Traps And PE Risk

    Remote work is here to stay, and so are the legal and tax challenges it brings. More and more international employees work remotely from Austria, temporarily or long term.
    AustriaTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    China Residency Pathways And Tax Strategy

    China's tax landscape offers expatriates several strategic advantages through residency planning, compensation structuring, and cross-border arrangements. Understanding the six-year rule, benefits-in-kind exclusions, and salary-split mechanisms can significantly reduce effective tax burdens for foreign employees navigating international assignments in one of the world's largest business destinations.
    ChinaTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    The Room That Closes Deals: Why M&A Firms Are Measuring Marketing At The Wrong Moment

    M&A advisory firms invest heavily in conferences, webinars, and LinkedIn campaigns, yet these metrics rarely correlate with actual deal flow. The critical insight: mandates are won not at the moment of exposure, but months later when a triggering event occurs and a principal reaches for a name that comes to mind.
    IndonesiaCorporate/Commercial Law
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Buying Real Estate In Italy

    Italy is firmly back on the global real estate radar, especially in the quality-luxury residential segment.
    ItalyReal Estate and Construction
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Compliance In Mexico: Scope, Risks, And Practical Considerations

    Corporate compliance in Mexico is often understood through the lens of tax filings and payroll obligations, with their fixed deadlines, automated reminders, and clear consequences for non-compliance.
    MexicoCorporate/Commercial Law
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    The Evidence You Didn't Know You Created: How Digital Footprints Are Deciding Modern Business Disputes

    Digital footprints from emails, WhatsApp messages, and AI-generated documents are becoming decisive evidence in commercial litigation. As courts examine metadata, version histories, and collaboration records, companies face growing legal exposure from everyday digital communications that tell a more complete story than contracts alone.
    MexicoLitigation, Mediation & Arbitration
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Poland’s Crackdown On The B2B Model

    Last year, businesses in Poland were surprised by legislative proposals aimed at cracking down on sham employment relationships. The draft bill sought to grant the Labour Inspectorate...
    PolandEmployment and HR
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Poland’s National E-invoicing System (KSeF) – A Summary Of The First Days Of Operation

    Poland's mandatory e-invoicing system KSeF has encountered significant technical challenges since its phased rollout began in February 2026, affecting taxpayers' ability to meet compliance obligations.
    PolandTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Labour Law Reform In Portugal: What Might Change?

    Portugal’s preliminary draft of the labour law reform – currently under deep discussion – presents a broad revision of the Labour Code and related legislation with the aim of adapting Portugal’s labour regime...
    PortugalEmployment and HR
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Beyond The Numbers: The Role Of Financial Due Diligence In Valuation Adjustments

    In complex transactions, the gap between initial valuation and final price can be substantial.
    South AfricaCorporate/Commercial Law
    GGI | Global Alliance
    GGI | Global Alliance
  • Showing 21–40 of 356 results

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