All of us living in Costa Rica have been following the latest news on the imminent approval in Congress of a new tax bill introduced by the Chinchilla administration which contains substantial amendments to our current tax legislation.
A recent case in the Technology and Construction Court considered whether documents generated by a claims consultant attracted legal professional privilege or whether they had to be disclosed to the other party in a litigation.
Bill 33, whose very title announced the elimination of union placement of employees to improve the operation of the construction industry, was assented to on December 2, 2011, and it has raised a lot of comments.
The Supreme Court of Canada recently released its decision in City of Calgary v The Queen , a case which highlights the importance of early planning to ensure the maximum recovery of goods and services tax ( GST ) or harmonized sales tax ( HST ) in public infrastructure projects.