“Digital Economy Compliance II” L’un des sujets les plus discutés lors des événements des administrations fiscales reste le souci d’un équilibre entre les producteurs locaux (contribuables) de produits et services numériques, et la concurrence déloyale de ces mêmes produits et services par des contribuables sans présence physique dans le pays.…
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“Digital Economy Compliance II”. One of the most discussed topics in the Tax Administration events keeps being the concern about finding a balance between the producers (taxpayers) of local digital products and services and the unfair competition of the same products and services from taxpayers without a physical presence in…
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Since the 2021 period, the Province of Córdoba – as sub-national jurisdiction of the Argentine Republic – has been making various modifications and/or adaptations of its tax system[1], in order to strengthen the emerging relations between the taxpayers and the treasury and, at the same time, contribute to providing stability…
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As you may know, the taxation world is trying to do its part in the general mobilization of multilateral and state efforts to prevent the planet from overheating. The following article is a review of tax-related measures announces by governments and economic sectors in the coming year of 2023: Starting…
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On September 27, 2022, new provisional regulations were published (PM, or interim measure in Portuguese) 1.137 /2022 by the Brazilian Executive, establishing new beneficial rules for the taxation of income tax for non-resident investors in Brazil. The regulations are in force but will take effect from the first of January…
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In 2006, by ruling in “Claude Reyes” case, the IACHR Court established a principle of great relevance for the subsequent legal construction of the right of access to public information in the countries of the region. They said there that “…in a democratic society it is essential that state authorities…
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