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Supreme Court (Judicial Review Chamber) concludes that termination by unilateral decision of the employer of a senior management contract is exempt up to seven days’ per year with a limit of six monthly payments.

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

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

Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.

Supreme Court has concluded in a judgment on November 5, 2019 (appeal 2727/2017) that severance paid to senior managers for termination of their employment by unilateral decision of the employer at seven days per year of service with a limit of…

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…