Publication
Singapore: Competition law fact sheet
Overview of the main provisions of the Competition Act, and discussion of the enforcement regime and recent enforcement trends.
Nuevo cálculo del Iman e Imas a partir de 2016
Publication | Agosto 26, 2015
La Corte Constitucional mediante sentencia C-492 de agosto de 2015 acaba de supeditar la constitucionalidad del Impuesto Mínimo Alternativo Nacional (Iman) e Impuesto Mínimo Alternativo Simple (Imas) para empleados, a que la base sobre la cual se calculan (Renta Gravable Alternativa) quede parcialmente exenta o pueda ser disminuida en el equivalente a un 25% de los pagos anuales correspondientes, recibidos por quien sea considerado como empleado para efectos tributarios.
Recent publications
Publication
Recent interest rate increases could trigger unexpected arbitrage liabilities for bond issuers
For many years, investment yields were so low that the arbitrage rules applicable to tax-exempt bonds were for the most part more theoretical than practical.
Publication
Preparing for change: How businesses can thrive under the EU's AI Act
On February 2, 2024, the Belgian Presidency of the Council of the European Union confirmed that the Committee of Permanent Representatives had signed the Artificial Intelligence (AI) Regulation, referred to as the AI Act. Approval by the EU Parliament followed on 13 March 2024, and the AI Act is likely to appear in the EU’s Official Journal around May 2024. The AI Act aims to establish a stringent legal framework governing the development, marketing, and utilisation of artificial intelligence within the region, thereby marking a significant advancement in the regulation of this burgeoning domain.
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