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Everybody who deals with the topic of taxes will come into contact with a double taxation agreement at some point and will realize: it is not as bad as it sounds. This article is intended to provide an insight into this topic and to make it easier for anyone interested to get started. I. Introduction 1. Basics In order to understand what a Double Taxation Agreement (DTA) is, and why DTAs are neces...

As of 1st December 2022, an important legal change has taken place for international businesses doing business in or with Hong Kong: the United Nations Convention on Contracts for the International Sale of Goods (“CISG”) will apply from now on. How this will affect international trade will be outlined and explained in this article. What is the CISG? The CISG, is an international treaty that came e...

FOR THE EU BUSINESS INVESTOR: PORTUGAL START-UP VISA (“SUV”) PORTUGAL START-UP VISA If you are an experienced businessperson intent on creating and developing an innovative business venture and gain mobility within the Schengen Area, aPortugal Start-Up Visamay be your answer! ThePortugal Start-Up Visa(“SUV”) will afford you the opportunity to live and work in Portugal for both you and your depende...

IS AUSTRALIA A GOOD PLACE TO MIGRATE? Australiais a very attractive destination for many South Africans who are consideringmoving abroad. Located in the southern hemisphere, both nations have similar climates with mild winters and long, delightful summers. Both are English speakers which helps for business, family, education, and ease of assimilation. Australia is also very safe, and that is a maj...

Principal Solicitor of Immigration Solutions Lawyers, Mrs Anne O’Donoghue, was invited to speak and moderate at the International Bar Association’s 10th Biennial Conference in December 2022, for the session titled “The world in crisis: how lawyers and NGOs responded to the Afghan airlift and Ukraine invasion”. The session explored ways in which lawyers, NGOs, civil society and lawmakers dealt wit...

TWO TYPES OF INVESTMENT VISAS The United States currently offers two types of investment visas: theE-2 visa (View the program)and theEB-5 investmentvisa (View the program). These two visas are both incredible options for foreign investors and entrepreneurs that are looking to establish a business and live in the United States of America. On the surface, both visas appear to be very similar, with b...

Italian Revenue Agency has published the Ruling no. 53 of 17 January 2023 about the activities and income of self-employment provided by a non-resident natural person and the concept of ''fixed base'' pursuant to the provisions of the conventions. In general, pursuant to Article 23, paragraph 1, letter d) of the “TUIR” (Italian consolidating Act on Income tax), income from self-emp...

PERMANENT RESIDENCY IN MALTA OFFERS NUMEROUS BENEFITS. “Affordable access, an excellent and low-cost lifestyle, ease of travel, favourable taxation, and excellent services are among the many advantages of permanent residence in Malta,” explainsJean-François Harvey, Worldwide Managing Partner of Harvey Law Group (HLG). In this article, we address some of the frequent questions surrounding the ...