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Stay up-to-date on current developments in Germany and the world with the articles from our “Good to know” section providing insights in the areas of law, tax and business from our expert authors.

Responsibility of the general director in Kazakhstan 19.11.2024
Public holidays and compensation days in China 2025 18.11.2024
Taxation of cryptocurrency in Italy: decrease of its attractiveness 14.11.2024
Tax Transparency: Multinationals required to report income taxes 14.11.2024
“Make America Great Again”: Trump's tax plans at a glance 13.11.2024
IFRS 19: Simplification of disclosure for financial statements of subsidiaries 13.11.2024
China’s new regulation on network data security management 12.11.2024
Businesses and respect of regulations – particularly compliance in France: risks and opportunities of unfair competition 12.11.2024
Dividend distributions to partnerships – applicability of double taxation treaties with France 6.11.2024
AI-Regulation in Kazakhstan 6.11.2024
ESG: CSRD, sustainability reporting and audit requirements in France 5.11.2024
UN Guidelines for the pharmaceutical and agricultural sector 5.11.2024
United Kingdom: Autumn Budget 2024 31.10.2024
Bulletin Bites – India Newsletter Quarter 3 2024 30.10.2024
Commercial negotiations 2025 in France: on your marks, get set, go! 28.10.2024
The Lighthouse Talks with Roedl & Partner's India Experts 25.10.2024
China's first official anti-corruption guideline for the healthcare Industry 23.10.2024
Spain: Modelo 232 – Fiscal Year 2023 22.10.2024
Uzbekistan: State regulation of industrial safety 22.10.2024
Introduction of Digital Nomad Work Permit in Kenya 17.10.2024
Solar Energy in Portugal: Opportunities and challenges for companies investing in Self-Consumption Production Units (UPACs) 17.10.2024
China gradually raises retirement age – what companies and employees need to know 16.10.2024
Saudi Arabia’s new commercial registration and trade name laws 15.10.2024
Investment promotion programmes in Kenya 14.10.2024
Medical devices in Italy: the relationship between OBL and OEM in Virtual Manufacturing 14.10.2024
Italian Tax Penalties Reform: what changes and how 14.10.2024
CSRD Directive: Italian Council of Ministers approves Transposition Decree 14.10.2024
IFRS 18: upcoming changes in Presentation and Disclosure in Financial Statements 14.10.2024
The AI Act in Italy: impacts and opportunities. How to get ready? 11.10.2024
Kazakhstan: ESG reporting and Greenwashing 11.10.2024
Medical products and services: the Sunshine Act sets new provisions for the companies that operate in Italy 10.10.2024
Legislation on Baby food products in Kazakhstan 10.10.2024
Harmonised standards: providing clarification 10.10.2024
Visa-free entry to China – current regulations at a glance 9.10.2024
China: Modernization of the accounting system for private Non-Profit Organizations 8.10.2024
Assessment of the VAT plafond and the execution of purchases and imports without VAT payment: clarifications by the Italian Revenue Agency 8.10.2024
Italy: New companies criteria for tax residence purposes 8.10.2024
Italy: The extraordinary administration of large enterprises in crisis 7.10.2024
E-invoicing and GRC 4.10.2024
Deadline for Corporate Governance Changes at Joint Ventures in China: What Investors Need To Do Now 25.9.2024
New Labour Paradigm in Mexico: Severe Penalties for Excessive Working Hours 24.9.2024
Intergovernmental agreement between Germany and Lithuania on defence cooperation 24.9.2024
Uzbekistan: Extrajudicial debt collection 23.9.2024
Elon Musk and Ireland’s record Unfair Dismissal payout 19.9.2024
Italy: The declaration filled in only on the title page is not considered omitted 18.9.2024
Italy: First clarifications on the new tax residency criteria for companies and entities 18.9.2024
Pre-contractual information in franchise agreements under French law 17.9.2024
Welcome to BPO in India 12.9.2024
Focus on dual materiality: expert insights from auditing and consulting 6.9.2024
Trademark Protection in Kazakhstan’s Digital Marketplace 5.9.2024
Sustainability, ESG – in a U.S. election year 4.9.2024
CSRD – german government draft bill: What companies need to know now! 3.9.2024
Uzbekistan: New support measures for catering and hotels 30.8.2024
Sustainability reporting in transition: current developments and tools at a glance 30.8.2024
Current ESG and product compliance – New regulatory requirements due to the EU Green Deal 28.8.2024
Challenges and tax risks for companies when transferring staff to Kazakhstan: migration law and tax aspects 26.8.2024
Interoperability between the ESRS and existing sustainability reporting standards and laws 22.8.2024
Saudi Arabia's new Investment Law: A strategic initiative to attract global investors 20.8.2024
China modifies Visa Application Procedure 20.8.2024
Exploitative employment of labour: Italian fashion industry in crisis 16.8.2024
Kenya: A summary of the tax appeals tribunal rules and procedures 13.8.2024
SCOPE 3 emissions in GHG accounting – a challenge for companies 13.8.2024
Pharmaceutical advertising in Kazakhstan: Important rules and requirements 12.8.2024
Spain: The “downpayment” (“arras”) in purchase contracts 9.8.2024
The Kenya Data Protection Act 2019 and General Data Protection Regulation: What you need to know 9.8.2024
Uzbekistan: Aggregation verses construction 6.8.2024
Saudi Council of Ministers approves new social insurance law 1.8.2024
Step by step towards absolute transparency – the asset register 31.7.2024
India Budget 2024 25.7.2024
Generative Artificial Intelligence: China's legal framework 25.7.2024
Sustainability reporting: Federal Cabinet approves government draft for German implementation of the CSRD 24.7.2024
Mexico: Beyond Pride – Empowering Companies through Diversity and Inclusion Policies 23.7.2024
Influencers treated equal to commercial agents: Commercial and Labour Law implications in Italy 22.7.2024
Poland in focus: Business News 18.7.2024
New EU sanctions against Belarus – significant tightening in response to its use as a “circumvention country” and liability 18.7.2024
Sanction compliance: Is voluntary disclosure really worth it? 18.7.2024
FAQs Social Security Benefits in India 16.7.2024
German Federal Audit Court ruling on the expression “climate neutral” in product advertisements 16.7.2024
Red Sea: what outlooks and protections in the agreements for Italian companies 16.7.2024
Obstructing an inspection: 16 million Euro fine for deleted WhatsApp messages during dawn raid 15.7.2024
Online sale of non-prescription medicines: green light for intermediaries 15.7.2024
Italy: The point about the two-year composition with creditors 12.7.2024
ESMA guidance on Net Financial Position 11.7.2024
R&D costs: the “extra deduction” patent box and its relationship with R&D tax credit in Italy 11.7.2024
India: Mandatory dematerialisation of securities 11.7.2024
Prohibition on EU companies providing ERP software and other services to their Russian subsidiaries: new Sanctions Regulation provides for much requested extension of transitional arrangement 11.7.2024
China’s Company Law: Capital Contribution and Litigation Transitional Rules 9.7.2024
Lithuania: New sanctions for EU companies with Russian subsidiaries 8.7.2024
Spain: Surface right, usufruct and agricultural lease 5.7.2024
Kenya: Warning letters as a form of disciplinary action 5.7.2024
The value chain as part of the materiality analysis according to ESRS 4.7.2024
Successfully investing in Brazil 2.7.2024
ESG in M&A Transactions – A Report from Kenya 2.7.2024
Government procurement in China: Does your product meet the criteria? 28.6.2024
The CSRD Directive in France: Non-financial reporting, companies significantly reformed to meet the European Union's ecological ambitions 27.6.2024
Intangible elements of franchising in Spain 26.6.2024
Cross-Border Challenges of the CBAM 24.6.2024
ESG reporting in China: new guidelines for more transparency 24.6.2024
Kenya: Data Protection Compliance Self-Assessment – why your organisation needs it 24.6.2024
“Cheat packs” in packaging law & exceptions for trade mark and design rights 21.6.2024
Pricey chocolate? High fines for competition law violations in distribution 21.6.2024
Anti-Money Laundering: access to the Italian Register of beneficial owners is suspended 19.6.2024
Mexico: Renewal of the REPSE-Registration 17.6.2024
Kenya: Directors duties, appointment/exit formalities 14.6.2024
The growing importance of ESG in the Polish market 12.6.2024
Italy: Reform of administrative tax sanctions approved 11.6.2024
The CNDCEC Guidelines for the Calculation of EBITDA and NFP for Valuation and Transaction Purposes - Part 2 11.6.2024
The UK as one of Europe’s most attractive destinations for foreign direct investments (FDI) 11.6.2024
Sustainability reporting: EFRAG publishes first implementation guidance 7.6.2024
Capital Gains Tax in Malaysia 5.6.2024
Italy: The suitable 231 model according to the Court of Milan 5.6.2024
Brazil: Integration of ESG Criteria into Laws and Guidelines 4.6.2024
Court ruling in China: AI-generated voice imitation violates personal rights 3.6.2024
Italy: Novelties in production decentralisation 31.5.2024
China: Filing Obligation of Beneficial Owner Information from 1 November 2024 29.5.2024
Antimonopoly legislation in Kazakhstan 29.5.2024
Kenya: Does the Data Protection Officer (DPO) requirement apply to your organization? 23.5.2024
Kenya: Finance Bill 2024 22.5.2024
Kazakhstan: Conversion of loan into share capital 22.5.2024
India: In brief – the GST appeal filing clock to Appellate Tribunal starts ticking 22.5.2024
Kenya: The dawn of a new era – the operationalization of the Public Benefits Organization Act 21.5.2024
Update: AI banned from imitating voices? – First judgement in China 21.5.2024
New 5.0 transition tax credit in Italy: focus on photovoltaic system 20.5.2024
Draft Report on CSRD Transfer into German Law Published 16.5.2024
UAE: One month later – impacts of recent rains and floods on contract performance (part 1) 16.5.2024
UAE: One Month Later – Impacts of recent Rains and Floods on Contract Performance in the United Arab Emirates (part 2) 16.5.2024
Market definition in competition law: New guidance from the EU Commission 14.5.2024
Lithuania: New reporting requirements for outgoing transfers as of 1 May 2024! 13.5.2024
International Taxation: ratification of Italian treaties with Libya, Liechtenstein, and China on-going 10.5.2024
New Italian tax deadline: extension of term for filing income tax returns 10.5.2024
Italy-UK VAT refunds: reciprocity agreement with retroactive effect from 1 January 2021 10.5.2024
Golden Power: the Italian Government's powers over companies of strategic importance 10.5.2024
The path and timeline of sustainability reporting 8.5.2024
Climate litigation: the ECHR’s historic ruling 7.5.2024
From the Machinery Directive to the Machinery Regulation: Software-related innovations 6.5.2024
The CSDDD is approved: present and future of the new directive 2.5.2024
Spin-off operations with de-merger: definition and considerations from an accounting and tax point of view 29.4.2024
Italy: Revaluation of shareholdings 29.4.2024
Belarus: New restrictions for businesses from “unfriendly countries” 26.4.2024
In brief: India's 2024 Code prescribing Marketing Practices for the Pharma Industry 24.4.2024
Spain: Tourist rentals 19.4.2024
The intangible elements of franchising in Italy 18.4.2024
Correction of accounting errors: first clarifications from the Italian Revenue Agency 17.4.2024
China's revised Company Law: Accounting and tax implications 16.4.2024
Italy: The main legislative provisions of the Decree-Law Energy 2 16.4.2024
The impact of further reductions in UK National Insurance announced in the 2024 Spring Budget 15.4.2024
Update IIT China: Annual Individual Income Tax Filing 2023 12.4.2024
Kenya: Implementation of the revised fees, charges and levies by the State Department of Immigration and Citizen Services 11.4.2024
The CNDCEC Guidelines for the Calculation of EBITDA and NFP for Valuation and Transaction Purposes - Part 1 11.4.2024
Negative net assets and undercapitalisation of limited liability company (Italian “S.r.l.”) and GmbH: differences between Italian and German law 9.4.2024
Navigating the labyrinth: China’s enhanced Corporate and Criminal Law 8.4.2024
Green light for the green claims directive from the European Parliament 8.4.2024
France: EU sanctions against Russia – the limits of the system and the Union's responses 5.4.2024
AI systems in the employment relationship – can the works council always have a say? 5.4.2024
Countdown to the six-year deadline: Tips for expats in China 4.4.2024
United Kingdom: Evaluating the latest increases to plastic packaging taxation from April 2024 onward 4.4.2024
France: Image rights 3.4.2024
Preparing for CS3D 2.4.2024
Strengthening of the french tax authorities' arsenal to control transfer pricing 2.4.2024
Remote control of workers in Italy using a detective agency: different legitimacy profiles 2.4.2024
Liability of the Directors of a Mexican Company and need for internal controls 28.3.2024
Current challenges and increasing complexity in payroll accounting 28.3.2024
France: Adjustment of the rules applicable to foreign employers with regard to with-holding tax 28.3.2024
Requirements for the sustainability expertise of German supervisory boards 28.3.2024
Cross-border data transfer from China: New simplifications 27.3.2024
Subsidies for manufacturing in India: Maharashtra – package scheme of incentives, 2019 27.3.2024
France: Taking account of EU sanctions against Russia – a compliance issue for companies 26.3.2024
Sectional property law regulating purchase of apartments and town houses in Kenya 25.3.2024
Regulations applicable to legal representatives: Legal and social security status in selected countries 25.3.2024
Digitalization of accounting: China’s step into the future with e-invoices 25.3.2024
French Finance Act 2024 22.3.2024
Sustainability Reporting: Publication of the ministerial draft on the German implementation of the CSRD 22.3.2024
Sustainability Reporting: Successfully Transitioning from GRI to ESRS 20.3.2024
Belarus: New restrictions for businesses from “unfriendly countries” 14.3.2024
Codes of Conduct as a measure to strengthening a global corporate culture – Status quo in Germany and Dubai 13.3.2024
China expands countries for visa-free entry 12.3.2024
Brazil: Transfer pricing – layout changes in the ECF 12.3.2024
Data protection in Saudi-Arabia – the countdown to the Personal Data Protection Law has begun 12.3.2024
VAT refund for non-resident EU subjects owning permanent establishment in Italy 11.3.2024
United Kingdom: Spring Budget 2024 8.3.2024
The legal representative of an entity being the director of a SAS may be held liable for insufficiency of assets 8.3.2024
Italy: The new Controlled Foreign Companies (CFC) regime - Simplifications and coordination with Pillar 2 8.3.2024
Obligation to identify the Controlling Beneficiary (Beneficiario Controlador) in Mexican Tax Law 7.3.2024
Italian Financial Statements 2023: return to the loss coverage obligation 7.3.2024
Easing of requirements for the takeover of deeds executed by a company in the process of registration 6.3.2024
ESG reporting – where does all the data come from? 1.3.2024
ESG in Italy: Legal equality promotion measures 29.2.2024
India: Mandatory dematerialisation of shares & debentures of private limited companies 28.2.2024
Amendments to the labour code of the Republic of Lithuania 27.2.2024
Sustainability under scrutiny: How companies can prepare for the mandatory audit of the sustainability report 27.2.2024
Focus on SMEs: EFRAG publishes new consultation drafts 26.2.2024
Excellent choice: Frankfurt will be the seat of the new EU Anti-Money Laundering Authority (AMLA) 26.2.2024
Employer of Record: Opportunities and limits in the age of skilled labour shortage 26.2.2024
Brazil: The importance of tax regularity for expatriates 26.2.2024
The new right to repair: sustainably innovative or in need of repair? 23.2.2024
United Kingdom: The Economic Crime and Corporate Transparency Act 2023 23.2.2024
Amendments to the land code of the Republic of Lithuania 23.2.2024
It's worth taking action against unjustified account blocking ... 22.2.2024
To go or not to go: Grace period for goods traders when registering on the “goAML” reporting portal 21.2.2024
France: The intangible elements of the franchise 16.2.2024
Brazil: IRPF – increase in the exemption band for personal income tax 16.2.2024
Navigating the ESG data jungle: how software solutions make the path easier 15.2.2024
Italy: The guarantor in the franchise agreement: criteria for drafting the co-obligation and guarantee clause 15.2.2024
Visa Free Travel to Kenya – Implementation of eTA 14.2.2024
Extended employment opportunities for third-country nationals with professional practical experience 13.2.2024
VAE: Emiratisation 12.2.2024
Italy: No extension of CSRD deadlines and reporting obligations with EFRAG standards 9.2.2024
United Kingdom: Retained EU Law Bill – what is staying for businesses when the door to Europe has closed? 8.2.2024
United Kingdom: The ABCs of VAT for small business owners 6.2.2024
Mobility within the EU under the ICT Directive for third-country nationals 5.2.2024
Italy: What involves the non-disclosure of tax credits in the tax return? 1.2.2024
India: Gratuity update – Karnataka compulsory gratuity insurance rules, 2024 notified 31.1.2024
Italy: Definitive cessation of the business activity and the justification of dismissing an employee during the maternity period 30.1.2024
Transfer Pricing: Local and Global News 22.1.2024
Agreement on the Corporate Sustainability Due Diligence Directive (CSDDD) 19.1.2024
Court ruling in China: AI-generated images can be copyrightable 19.1.2024
Immigration law aspects pertaining labour leasing of third-country nationals 17.1.2024
Spain: The Balearic Islands eliminate the inheritance tax 16.1.2024
The Lighthouse l Talks with India Experts – "Industry Edition" 12.1.2024
Transfer of business and immigration law – Necessary considerations for employers 11.1.2024
Italy: Shorter Deadline for Transfer Pricing Documentation 11.1.2024
Brazil: Aspects of law No. 14.789/2023 – new tax treatment of investment grants 11.1.2024
Brazil: Annual shareholder’s meeting for companies accounts approval 10.1.2024
United Kingdom: Changes to the Immigration Rules 9.1.2024
UAE: New Year, new Arbitration Institution in Abu Dhabi 3.1.2024
International taxation: the Italian reform resulting in the light of the approval of the implementing decrees 2.1.2024

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