The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.

Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.

For decades, global mobility was considered a subset of HR, which primarily handled logistics, compensation, and employee support. Today, that approach is no longer enough.

Romania's new residential real estate law introduces mandatory notarial registration, dedicated escrow accounts, and milestone-based payment schedules following high-profile developer insolvencies. The reforms fundamentally restructure how advance payments are protected and how sale promises must be documented, bringing Romanian practices closer to established European standards.

The valuation of a company is never conducted in isolation from the environment in which it operates. Among the most significant external factors is country risk...

The Spanish Supreme Court recently reinforced this doctrine in Judgment nº 1576/2024 of 20 November 2024.

When real estate developers sell furnished properties in Spain, questions arise about how to tax the furniture. Should the furniture...

Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...

Foreign companies supplying goods or services to Swiss clients have been subject to specific value-added tax (VAT) obligations since 2018.

As artificial intelligence reshapes professional services, four critical competencies emerge as essential for legal practitioners and consultants navigating the 2026 workforce landscape.

Recent UK Budget 2025 reforms have fundamentally altered the tax clearance regime for corporate restructurings, removing the explicit "bona fide commercial reasons" test and the 5% shareholder exemption while introducing new counteraction powers. These changes require businesses to provide more robust documentation of commercial objectives and prepare for heightened scrutiny from HMRC when seeking clearance for transactions including share exchanges, demergers, and company reconstructions.

When selling a business, the way the deal is structured can have a bigger impact on what sellers take home than the headline purchase price.

The most successful transactions tend to share a common trait – a well-constructed and coordinated deal team, putting the business and owners "on offense" throughout the process.

Trustees have a multitude of duties, including making appropriate distributions to designated beneficiaries under the terms of the trust.

The US state of Delaware requires corporations to pay annual franchise taxes to remain in good standing. A Delaware corporation must be in good standing to sue or be sued.

Recent data shows that Google's click volume has dropped significantly, signalling a fundamental shift in how audiences find information online.

Client work piles up, emails flood in, and fires flare that demand immediate attention.

The fight against tax avoidance is often portrayed as a modern version of Don Quixote's battle against windmills. Legislators and tax authorities, including those in the Netherlands...

When debtors vanish across borders but retain property in Scotland, creditors face a jurisdictional puzzle that many assume ends their recovery efforts. However, Scottish courts offer a powerful yet frequently overlooked route: jurisdiction based on immovable property ownership under the Civil Jurisdiction and Judgments Act 1982, enabling legal action even when traditional service methods fail.

A federal judge has ruled that documents created by a client using a commercial AI tool and shared with counsel are not protected by attorney-client privilege or work product doctrine. The landmark decision raises critical questions about confidentiality expectations when clients use consumer-grade AI platforms to prepare legal materials, potentially exposing sensitive litigation strategies to discovery.