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Member Articles


State Fees Reduced Four Times… Really?

Contact: Ilmar-Erik Aavakivi, Aivar Pilv Law Office (Estonia) On 1 July this year, the changes in the State Fees Act stepped into force which, as the politicians promised, were to reduce the state fees three t ...

The “Meaningful Stake” Debate: Third Circuit Reverses Tax Court Decision in Historic Boardwalk

Contact: Jenny H. Connors and Allison T. Domson & Conrad Garcia; Williams Mullen (North Carolina and Virginia, USA) On August 27, 2012, the United States Court of Appeals for the Third Circuit reversed the holding of th ...

Pensions Auto Enrollment templates for employers

Contact: Burgis & Bullock (Warwickshire, England) With the imminent arrival of the new Pensions Regulations, letter templates have been made available from The Pensions Regulator for employers to communicate with w ...

Australian Capital Gains Tax (CGT) Changes

Contact: ESV Chartered Accountants (New South Wales, Australia) The Australian Federal Government announced changes to the Capital Gains Tax ("CGT") regime in the budget on 8 May 2012. As a result the 50% CGT discount h ...

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