Publications - Tax
Software as a Service or SaaS, which allows remote technological support to be offered across borders, raises various questions in tax matters in an interconnected world. In this article, Garrigues tax experts analyze the tax treatment of SaaS in…
We are pleased to share our first issue of 'Latin American Viewpoints'. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of…
In this article we describe the factors determining the tax residence of individuals and legal entities or the existence of permanent establishments in the main Latin American countries, and in Spain and Portugal, along with the interpretation…
Given the relevance of the amendment and the great impact it may have from a fiscal, labor and social security point of view, the Mexican President has requested to the Congress that the analysis and discussion of the law initiative be postponed…
We are pleased to share our first issue of Latin American Viewpoints. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of business law.
The taxation of the so-called “indirect sales” is a huge challenge for companies operating in more than one country.
The Ministry of Communications and Transportation (SCT) has published in the Federal Official Gazette (DOF) a ruling specifying the essential activities competence of the STC. This is in connection with the ruling published by the Ministry of Health…
Here is a summary of the transfer pricing rules in Brazil, Chile, Colombia, Mexico and Peru.
The Official Journal of the Federation has published a decree annulling the remission of taxes owed by tax debtors.
On May 16, 2019, the government published in the Official Journal of the Federation the Decree reforming article 113.III and adding an article 113.bis to the Federal Tax Code, in order to reinforce the measures being taken against the purchase and…
Mexican Tax Reform 2014