Mondaq Latin America: Tax
Castro Sammartino & Pierini
The recently enacted Law Number 27,349 on Support for Entrepreneurial Activities is aimed to provide a legal framework to foster and fund entrepreneurship in Argentina.
Canosa Abogados
On April 12, 2017, the Executive published Decree Law No. 252/2017 on the Official Gazette by which Law 27,349 was enacted (the "Entrepreneurs´ Law" or the "Law").
Allonca Abogados Legal & Business Consulting
Este viene a reemplazar el firmado en noviembre del 1976 y ratificado en diciembre de 1985, siguiendo ahora el modelo OCDE.
Marval O'Farrell & Mairal
On December 27, 2016 the Argentine Official Gazette published Law No. 27,346 that designated as substitute obligors for the payment of the Value Added Tax...
Tauil & Chequer
O Estado do Rio de Janeiro recentemente instituiu, por meio do Decreto nº 45.948/2017.
Tauil & Chequer
Rio de Janeiro State has recently introduced, by Decree No. 45,948/2017, the Electronic Taxpayer Domicile...
Levy & Salomão Advogados
Nos últimos meses têm sido noticiados diversos julgamentos de processos administrativos envolvendo a tributação de atletas e artistas. Mais especificamente, o Conselho Administrativo de Recursos Fiscais...
Gaia Silva Gaede Advogados
Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization ("RERCT"), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.
Harris Gomez Group
There are some commercial and tax advantages when using the Iquique Tax Free Zone, that is, the ‘Zona Franca De Iquique'.
Carey
The recently enacted tax reform -Law N° 20,780 (2014), amended by Law N° 20,899 (2016) – introduced the option to voluntarily pay a substitute tax over the accumulated taxable earnings...
Holland & Knight
Taxes are a determining factor when starting a business in Colombia and some cities offer benefits for certain industries or particular situations.
Paz Horowitz
Una práctica común en la defraudación fiscal es la venta de facturas. Mediante la compra de estos documentos, compañías y personas naturales buscan engañar a la Administración Fiscal al presenter...
Basham, Ringe y Correa, S.C.
On May 15, 2017 general rules were published by the Tax Administration Service ("SAT") applicable to the "Executive Order granting various income tax breaks for deposits or investments...
FABREGA, MOLINO & MULINO
The tax residency certificate is only applicable to residency of countries with which Panama has subscribed double taxations treaties.
Linkorp
Panama signed on October 27, 2016 its adhesion to the Convention on Mutual Administrative Assistance in Tax Matters (MAC). This instrument provides for all forms of administrative cooperation between States in the assessment and collection of taxes.
Linkorp
El pasado 25 de octubre de 2016 se publicó en Gaceta Oficial el Decreto Ejecutivo No. 390 del 24 de octubre de 2016, a través del cual se reglamenta el principio de libre competencia para propósitos de la normativa fiscal de precios de transferencia, y cuya efectividad es a partir del 1 de enero de 2017.
Linkorp
Panama became a member of the inclusive framework on Base Erosion Profit Shifting (BEPS) on October 31, 2016. In joining this framework, member countries, in coordination with the OECD Committee on Fiscal Affairs (CFA), will confront tax avoidance...
Galante & Martins
El pasado 23 de Febrero se publicó en el Diario Oficial el Decreto 36/017 reglamentando las disposiciones tributarias establecidas en la Ley de Rendición de Cuentas (N° 19.438).
Galante & Martins
Como ya es sabido, en los últimos años ha habido una gran evolución de las normas nacionales e internacionales en materia de secreto bancario e intercambio de información fiscal.
TMF Group
It is important to note that Curacao was originally listed as early adopter, but moved to the late adopter lists, with CRS first reporting deadline on 31 March 2018.
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Teuten Abogados
Uruguayan economic policies and deregulation of the real estate market, which has been in place for over 20 years, have helped to make Uruguay an internationally known real estate market.
Reyes Abogados Asociados
What are the key recent developments affecting doing business in your jurisdiction? The most remarkable legal development in Colombia is the Tax Bill, enacted on 27 December 2016...
Gaia Silva Gaede Advogados
In 2016, the Brazilian Government created a program to legalize undeclared foreign assets held by Brazilian taxpayers abroad.
Marval O'Farrell & Mairal
On April 12, 2017 Law No 27,349 on Entrepreneurship was published in the Official Gazette.
Harris Gomez Group
There are several reasons as to why a business may want to enter a joint venture overseas.
FABREGA, MOLINO & MULINO
The tax residency certificate is only applicable to residency of countries with which Panama has subscribed double taxations treaties.
TMF Group
It is important to note that Curacao was originally listed as early adopter, but moved to the late adopter lists, with CRS first reporting deadline on 31 March 2018.
Castro Sammartino & Pierini
The recently enacted Law Number 27,349 on Support for Entrepreneurial Activities is aimed to provide a legal framework to foster and fund entrepreneurship in Argentina.
Tauil & Chequer
O Estado do Rio de Janeiro recentemente instituiu, por meio do Decreto nº 45.948/2017.
FABREGA, MOLINO & MULINO
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