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With effect from 1 January 2026, the Malta Financial Services Authority (MFSA) brought into force its strengthened Sponsors' Regime, representing a key milestone in the evolution of Malta's capital markets.

As Head of Business Consulting, I've been inundated with queries from concerned business owners some of whom have been affected by the unrest in KZN and Gauteng.

The JobsOhio Board of Directors recently has approved a Research and Development (R&D) Grant Program to provide support to R&D centers in Ohio.

The proportion of Australin business leaders who see themselves as "stressed" is much lower than the rest of the world.

The IRS has added and modified several international guidance projects in the 2016‒2017 Priority Guidance Plan.

The 2022 fiscal year began in Benin with the entry into force of Law No.2021-15 of 20 December 2021 on the General Tax Code of the Republic of Benin.

The draft act on the modification of Decree No. 23/2014 (VI.30) NGM on the Tax Identification of Invoices and Receipts and on the Supervision by the Tax Authority of Electronically Stored Invoices has been published.

In today's interconnected world, businesses often need to transfer data across borders to ensure smooth operations and compliance...

The proposed amendment in paragraphs 2(1)(a) and (b) of the Fourth Schedule to the Income Tax Act No. 58 of 1962, aims to remove the distinction between resident and non-resident employers.

The likelihood of major tax legislation next year depends not only on whether tax reform emerges as a significant campaign issue, but also on who is elected in November.

The Fifth Circuit Court of Appeals ruled that a taxpayer is allowed to adjust base period expenses if projects or costs for the credit year are determined to not be qualified.

Congress is working on a handful of significant tax issues that could prove very important for tax reform in 2017 and 2018.

The IRS has issued final regulations (TD 9583) that deal with rules for deferred losses among members of a controlled group under Section 267(f). The final regulations replace proposed regulations originally issued in April 2011 (REG-118761-09) with minor changes.

The Tax Court held that a taxpayer’s taxable gain from boot on a Section 351 transaction with a related party was an ordinary gain under Section 1239.

The IRS, the Department of Labor and the Department of Health and Human Services have issued proposed regulations to implement the 90-day waiting period limitation added to the Public Health Service Act by the Patient Protection and Affordable Care Act.

Obama made clear early in the year that he had no interest in lowering individual rates and even proposed increasing rates on capital gains and dividends.

The IRS recently issued two chief counsel advice memorandums (CCAs) addressing the application of Section 409A.