Tax & Legal
19 June 2019
On 23 April 2019, the Dutch State Secretary of Finance published a policy Decree on the new Dutch international tax ruling practice.
31 May 2019
We will now develop the tax treatment applicable to the Uruguayan companies used as "holdings", which are those entities whose asset is composed of shares of a conglomerate of companies, whether local or foreign.
22 March 2019
On dividends to parent companies capital gains tax is levied as withholding tax. This is deducted directly from the paying German subsidiary and transferred to the tax office.
15 November 2018
Bilateral information exchange between tax authorities and banks regarding black capital exposure and overseas revenue declaration have recently been accelerating and will continue to expand in the future. Governments are motivated to take this course not only to enlarge their budgets on a one-time basis but also to generate income for the future.
9 October 2018
In this article, we will develop the main modifications introduced by Law No° 27.430 applicable to Income Tax Law (LIG), respect of international transactions between related entities and companies located in non-cooperating jurisdictions or with low or no taxation.
29 March 2018
The vertiginous increase in the transactions on the internet, has forced the tax administrations around the world to focus on finding an effective control mechanism in terms of tax collection, since this has become an important concern.
15 February 2018
After an exiting -for a few- and shameful –for many others- legislative process, last December 22th president Donald Trump signed into Law the highly expected US tax reform that includes the more in-depth changes and overhaul of the Tax Code in more than 30 years.
20 December 2017
Germany is not only famous for its beer festivals and cuckoo clocks, but also for its very strong medium-sized companies, which are the backbone and growth drivers of the German economy.
12 September 2017
The great commercial exchange, product of a globalized economic policy, each day encourages an increasing number of companies to intend to expand their market by offering their products or services beyond their borders.
29 August 2017
The goverment published law No. 27264 and various regulations related with it during 2016 and part of 2017 that establish a series of tax benefits applicable to Small and Medium Enterprises (SMEs) seeking to benefit this type of companies taking into account theur important role in the economy of Argentina. To categorizated as an SME, it established a quantitative criterion based on annual sales divided by sector and category, which are detailed below...
26 July 2017
After fifteen years, the Netherlands returns to the top 5 of most competitive countries in the world. The Netherlands has risen three positions from place 8 to place 5.
26 April 2017
The Trump presidency will represent not only radical changes in the business relations between the economic powerhouse that is the United States of America and its primarily economic partners around the world, but apparently will also come with a never-seen before change in Fiscal Policy, not only for American taxpayers but also for many other stakeholders around the world.
9 January 2017
As we already know, Action #13 from BEPS requires that many Multinational Groups (MG) to filing the Country by Country reporting (CbC) for fiscal years beginning on or after January 1st, 2016.
15 February 2016
The Law 63/2015, in force since 1 July 2015, introduced changes to the “residence rules” and authorizations for the investment activity.
29 January 2016
Intra-Community transfers are a particular way of supplies in the EU, which are often overlooked in practice because there is no compensation.
20 October 2015
June and July is a very well known period for submitting transfer pricing reports before Mexican (and many others) tax authorities and, as every year, many of them will try to prove that services rendered between related parties are according with arm´s length principle.
22 September 2015
In 2009, the Dutch government introduced attractive tax measures in order to create a competitive tax regime in the country and reward entrepreneurs who invest in their business operations in an environmentally friendly way.