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In 2016, the European Commission proposed a Directive requiring MNEs to publish information on where they make their profits and where they pay their tax in the European Union on […]

On the 27th of December 2022, the Chinese Government issued a new draft VAT Law. The draft law proposes upgrades to the existing VAT regulations, as well as an enhancement […]

During December 2022, the OECD/G20 Inclusive Framework on BEPS released an implementation package regarding the Pillar Two Global Anti-Base Erosion (GloBE) Rules, which ensure that multinational enterprises with a consolidated […]

The 2022 tax reform introduces important changes to the Mexican Income Tax Law (MITL) as well as the Fiscal Tax Code (CFF). Below we present a summary of the most […]

After years of cooperation between the Receita Federal do Brasil (“RFB“) and the OECD, on 29 December 2022, Brazil issued the Provisional Measure n. 1.152 (“MP 1.152/22“), introducing the Arm’s […]

On Tuesday, the 27th of September, the Global Tax Controversy (GTC) network hosted its 2022 Conference on the 6 leading themes on International Tax dilemmas and complexities. Among the speakers […]

AMSTERDAM, 20 June, 2022 – The world of tax is rapidly changing. Nowadays, the entire chain of information runs through a technology environment, and more and more information is exchanged […]

On the 20th of January 2022, the OECD published new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Some of the significant changes pertain to the guidance on the […]

Recent amendments to the Polish Corporate Income Tax Act require certain companies operating in Poland to publicly disclose their tax strategy on their website by 31 December 2021. Failure to […]

The new era of risk-free interest rates The end of LIBOR by 31 December 2021 The London Interbank Offered Rate (“LIBOR”) will cease to be used by 31 December 2021 […]

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The Colombian tax authority (DIAN) issued Concepto 3283, which addresses the most favoured nation clauses of double tax treaties signed by Colombia. It clarifies the impact of the tax treaty between Colombia and the UK

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