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In this post we will address the details of the Tax Information Exchange Agreement ("TIEA") and of the Intergovernmental Agreement ("IGA") signed between Brazil and the United States.
Levy & Salomão Advogados
Motivated by the 2008-09 financial crisis, the international public opinion started to vigorously protest against international tax plannings of large multinationals enterprises.
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On May 9, 2016, Normative Instruction RFB No. 1634 was published with the purpose of updating the regulatory provisions related to the Corporate Taxpayer Registry by inserting new rules...
It is worth mentioning that a number of factors that are not yet defined will be taken into account. This will not involve a credit analysis, rather it will refer to the fiscal behaviour of each taxpayer.
Harris Gomez Group
In 2009, Law Nº20,322 was enacted providing the basic grounds in which tax disputes would be resolved through the new "Tax and Custom Duty Courts".
Galante & Martins
Dicho Convenio deberá ser aprobado posteriormente por el Parlamento del país y ser depositado el instrumento de ratificación respectivo para convertirse en una norma vigente el Uruguay.
Chevez Ruiz Zamarripa
Mexico is one of the few countries with a special exemption regime for foreign pension funds investing in the country.
Caputo & Partners
RERCT - Voluntary Disclosure - VDP Brazil 2016.