By Patrick J. McCormick, Drucker & Scaccetti, P.C.
For a multitude of reasons, some foreign individuals of significant wealth will desire to establish domicile in the United States – either through citizenship or otherwise establishing a long-term presence in the country. One major drawback is the tax ramifications associated with such United States presence.
By Dr. Luca Bettoja, Treuhand- und Revisionsgesellschaft Mattig-Suter & Partner
Cryptocurrencies remain popular despite their highly volatile development and slump in trading prices. There are therefore increasing questions about their tax treatment in practice.
By Foez Dewan and Paulina Raad, McCabe Curwood
‘Ipso facto’ clauses enable a party to automatically enforce certain rights against a counterparty upon the occurrence of one or more events specified in a contract. This article discusses the effect of reforms that were introduced into the Corporations Act 2001 (Cth) by the Treasury Laws Amendment (2017 Enterprise Incentives No. 2) Act 2017 (Cth) (the Act).