Publications

The Court of Justice of the European Union has held that the higher taxation on dividends received by pension funds resident in third countries in comparison with the exemption applicable to resident funds is an unjustified infringement of free…

Here is a summary of the transfer pricing rules in Brazil, Chile, Colombia, Mexico and Peru.

The Simplex + program aims to reduce bureaucracy and streamline the issuance and archive of invoices procedures.

As mentioned before, SIMPLEX+ Program created a new obligation of communication that VAT taxpayers have to comply, electronically, in order to inform the Portuguese tax authorities (“PTA”) about their establishments where invoices are…

The new tax treaty will take effect on 27 November 2019.

The aim is to remove obstacles faced by some entities for accessing exemptions due to difficulty to prove their tax residence.

In this new issue of our newsletter we report on a recent TEAC decision that puts the magnifying glass on tax exemptions for severance. The decision allows tax auditors to review the legal characterization of the dismissal along with whether there…

Ministerial Order no. 339/2019, of October 1st, was officially published, which approves the official form of the Stamp Tax Monthly Declaration and respective filing instructions.

The amendments approved by Law no. 119/2019, of 18 September 2019, respects to different matters, in particular to Personal Income Tax (“PIT”), Corporate Income Tax (“CIT”) and VAT, as well as some tax procedures have…

Ministry of Finance has published a draft law and a preliminary bill for a royal decree to implement in Spain the EU provisions introducing changes in relation to VAT in intra-Community trade in goods and opens the period for comments and public…

Legislative Decree No. 1372, whose regulation was approved through Supreme Decree No. 003-2019-EF, established that legal persons and legal arrangements have the obligation to inform SUNAT about the identity of their ultimate beneficiaries.…