Moscow, Russia

Remote Work: Russian Labour Regulation

By Ekaterina Kabanova, Accounting

In 2022, despite the cancellation of COVID- related restrictive measures in Russia, employees’ desire to work remotely only heightened. Many employees enjoy the benefits of “remote mode”, while employers have noticed the increased efficiency of employees when working remotely. In 2022 the number of remote workers in Russia doubled.

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Veracruz, Mexico

Nearshoring: A new market of opportunities

By Prof Sergio Guerrero Rosas, Guerrero y Santana, S.C.

The Covid-19 pandemic, the invasion of Ukraine in 2022, and other new global tensions have brought to the fore the fragility of value chains in our hyper- globalised economy. The total closure of trade routes in Asia was the trigger that drove the new de-globalising era we are currently experiencing, and from which nearshoring has emerged.

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Sydney, Australia

Default beneficiaries beware – you may have an unexpected tax bill!

By Tony Nunes & Lishi Huang, Kelly + Partners Chartered Accountants

The High Court of Australia's recent decision in Commissioner of Taxation v Carter highlights the risks of being a default beneficiary of an Australian discretionary trust. While a beneficiary can later disclaim their trust entitlement, this case demonstrates that the disclaimer may not be effective for tax purposes.

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Appealing a denial of a motion to compel arbitration: Would this mandate a stay of the underlying litigation?

By Leslie A. Berkoff, Moritt Hock & Hamroff LLP

The US Supreme Court has granted certiorari in Coinbase Inc. v. Bielski, No. 22-105 to resolve a federal circuit split as to whether the appeal of a denial of a motion to compel arbitration mandates that the district court stay the underlying litigation pending the appeal, or permits the district court to decide on an individual case-by-case basis whether to place the proceedings on hold.

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