WLN tag: #WLNadvocate
Bulgaria: Personal Income Tax
1. General information The Bulgarian personal income tax (PIT) regime is characterized by a notably simple and low-tax structure compared to most European Union jurisdictions. It operates on a flat tax principle, whereby a uniform rate of 10% applies to the majority of personal income categories, including employment income, income from independent activities, rental income, […]
Bulgaria: Residence Permits Overview
I. Long-Term Residence Permit (up to 1 year) – Based on Investment This type of residence permit may be issued to non-EU nationals for a period of up to one year. Permanent residence cannot be acquired under these grounds. 1. Purchase of Real Estate A foreign national may obtain a long-term residence permit for up […]
Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status
Introduction Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status The Non-Domiciled framework has substantially strengthened Cyprus’s position as a favourable jurisdiction for international investors, entrepreneurs, and high-net-worth individuals seeking tax-efficient relocation. The regime offers significant exemptions from Special Contribution Tax (SCT) on dividends, along with a series of incentives aimed at professionals and shareholders […]
Exit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections
Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad. In practice, a decision to […]
10 ERP Implementation Mistakes That Cost a Fortune and Time: An IT Lawyer’s Perspective
Imagine implementing an ERP system as doing a complete renovation of your company. You have a vision of a beautiful, modern space where everything works in harmony processes flow smoothly like background music. Except instead of hiring an experienced architect, you choose a “jack-of-all-trades” crew. And then the surprises start: walls aren’t where they should […]
Spain: The new legal landscape of alternative dispute resolution in Spain
Abstract:Organic Law 1/2025 introduces a mandatory pre-litigation Alternative Dispute Resolution (ADR) phase in most civil and commercial disputes in Spain, reshaping procedural timelines and legal strategy. This article explores how a certified letter with proof of content, known as a “burofax”, is widely accepted by courts and considered legally reliable because it serves as a […]
WLN and ALA Internship Opportunities
We are very happy to share this recent post from ASEAN Legal Alliance: As part of our ongoing commitment to developing young legal talent through cross-border internship opportunities within the ASEAN LEGAL ALLIANCE (ALA) and the Warwick Legal Network (WLN), Aquinas Law Alliance (AQLA) recently welcomed Maverick as part of this regional collaboration. Maverick Cheong […]
India: Advising on a Cross-Border Deal: Symbiona Joins Hands with Thermax
We are pleased to share that India Law Offices LLP, together with our consulting arm #ILOConsulting, advised SYMBIONA S.A. on its exclusive agreement with Thermax Limited to introduce advanced anaerobic wastewater treatment solutions to the Indian subcontinent. This collaboration brings together Thermax’s established market presence and execution expertise with Symbiona’s proven technological capabilities. The partnership […]
UK: Ungagging of victims of harassment and discrimination
Employers will no longer be able to use a gagging clause to silence victims of harassment and discrimination under proposed new employment legislation. A confidentiality provision in a Non-Disclosure Agreement (NDA) including an Employment Contract and Settlement Agreement will be unenforceable if it prevents a worker from making an allegation or disclosure about harassment or […]
USA: Morningstar Law Group welcomes Jennifer Ball to FDA & Healthcare Regulatory Practice
Morningstar Law Group is pleased to welcome Jennifer Ball to the firm’s FDA & Healthcare Regulatory practice area. Jenn will be based in our Raleigh office, where she brings to our clients a unique blend of legal acumen, scientific training, and deep in-house experience. Jenn is a Raleigh attorney with a background in biology and […]