ARTICOLE CORPORATE

OECD: Tax Transparency updates

Tax Transparency through information exchange is one of the most important and key items on the agenda nowadays. The Multilateral Convention provides for all forms of administrative assistance in tax matters: exchange of information on request,…

Tax investigations toward HSBC

HSBC threatened with a Tax investigation by the US Government? The threat of U.S. prosecution looms over HSBC Holdings PLC like the sword of Damocles after a groundbreaking report revealed that it helped clients hide cash from various tax authorities.…

Seychelles became the 85th signatory of the Multilateral Convention

Seychelles Islands 85 signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters became.   The signing of the Convention represents another important step in the efforts of Seychelles to improve its legal…

Anti offshore changes to the EU Directive on Parent and Subsidiary companies: what will change as of 2016

In accordance with the Directive the subsidiaries are effectively exempt from withholding taxes on dividends and taxes on profit distributions in case of making payments to the parent companies. This option was misused sometimes to minimize…

Court of Justice of the European Union – Judgment Régie communale autonome du stade Luc Varenne Case C-55/14

The Court of Justice of the European Union (CJEU) has issued a judgment in the above case which related to whether the letting of a stadium (with other services) to a football club and for only 18 days per year, constituted a letting of immovable…

Procedure And Conditions For Incorporating a Non- banking Financial Institution (“NFI”)

Please find below the procedure and conditions for incorporating a NFI: Articles of Incorporation: the Romanian legislation provides that it is compulsory to incorporate the NFI as joint stock companies; must be attested by a lawyer…

VAT Rates Applied in the Member States of the European Union

The European Commission has recently issued an official guide concerning the VAT rates applied in the Member States of the European Union as of 01 January 2015. The guide provides with the standard VAT rates applied in the EU Member States,…

ARTICOLE LINGVISTICE

MACHINE TRANSLATION VS. HUMAN TRANSLATION

Translation is usually defined as the act of transmitting the language of the source text into the language of the target text, taking into consideration cultural and linguistic differences. It gained a significant role starting from the 1940’s,…

WHY WE LOVE PORTUGUESE

The sixth most spoken language in the world by the number of native speakers, and one of the fastest growing European languages, Portuguese is the sole official language of eight countries, forming the Community of Portuguese Speaking Countries…

TRANSLATION – WHAT A WONDERFUL WOR(L)D

Although translation is an art that exists since ancient times, languages keep changing and translation has to evolve as well. There are countless cases where translations are known to have played a decisive role in the development of literary…

On the Origin of Christmas Words

Christmas or Christmas Day is an annual festival commemorating the birth of Jesus Christ, observed most commonly on December 25th as a religious and cultural celebration among billions of people around the world. Etymologically, Christmas…

ON LANGUAGE ACQUISITION BY CHILDREN

The acquisition of language “is doubtless the greatest intellectual feat any one of us is ever required to perform.” (Leonard Bloomfield) Every child has the capacity to learn, more precisely to acquire any human language. Language is an…

FIVE LANGUAGE MYTHS BUSTED

Language myths are ideas which are widely believed to be true about certain languages or about the works of language in general, but which are actually not, in the view of most linguists. One example is the common belief that certain languages…

THE CURIOUS HISTORY OF PUNCTUATION

As readers and writers, we are intimately familiar with the dots, strokes and dashes that punctuate the written word. The comma, colon, semicolon and their siblings are integral parts of writing, pointing out grammatical structures and helping…

15 LINGUISTIC FOOD FACTS YOU WILL RELISH

An old Italian saying encourages us to speak the way we eat. The fifteen gastronomic fun facts below show that we do; copiously. Our everyday speech is jammed with food-related words and expressions, some of which are savourily obvious, while…

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