Peru’s controlled foreign corporation (CFC) rules have been in place from the start of the year. Eduardo Joo Garfias, associate at Amprimo & Flury Abogados in Lima, Peru, analyses their impact to date, and identifies where there is room for improvement.
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The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure
New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer