By Sérgio Ramos, Pontes, Baptista & Associados
In addition to the wonderful Southern European climate and culture, Portugal provides an excellent quality of life and an active environment tor investors and businessman that wish to have a residence and business in Europe.
By Merrill April and Emily Parker, Memery Crystal LLP
What happened when the Northern Ireland Court of Appeal (NI CoA) considered the conflict between religious beliefs and same-sex marriage in the context of a ‘Bert and Ernie’ cake? The decision in Lee v Ashers Baking Co Ltd  NICty 2, handed down on 24 October 2016, concerns the treatment of conflicting protected characteristics – sexual orientation and religious beliefs.
By Graeme Saggers, Nolands SA
A recent amendment to the Value-added Tax (“VAT”) Act has meant that foreign suppliers of electronic services are likely to levy VAT at a rate of 14% on any supplies to South African residents.