Malta implements the EU’s anti-tax avoidance directives In early 2019, Malta implemented both the EU’s anti-tax avoidance directives and multi-lateral instrument (MLI), seeing Malta harmonise a number of its domestic tax regulations. Camilleri Preziosi’s Donald Vella and K... By Donald Vella & Kirsten Debono Huskinson May 28 2019
Chile seeks to modernise its tax system Chile plans to overhaul its tax regime by amending corporate income tax provisions, capital gains tax rules, permanent establishment provisions and introduce a digital services tax. Sandra Benedetto and Gregorio Martí... By Gregorio Martínez & Sandra Benedetto Back March 21 2019
Luxembourg adopts EU Anti-Tax Avoidance Directive Luxembourg transposed the OECD and European Union’s tax avoidance measures into domestic law in December 2018, addressing hybrid mismatch rules, CFC rules, and interest limitation rules, among others. By ITR Correspondent March 21 2019
Malta publishes tax guidance on distributed ledger technology Taxing cryptocurrencies and assets digitally conceived and transferred has little precedence globally. In Malta, the Commissioner for Revenue has recently released guidelines for local authorities to understand their ... By Donald Vella & Kirsten Debono Huskinson March 21 2019
Mexico addresses its northern border with new tax incentives Mexico’s northern border has always been a contentious zone given its proximity to the world’s largest consumer market: the US. Roberto Padilla Ordaz and Jorge Ramón Galland Ríos of Chevez Ruiz Zamarripa outline the l... By Jorge Ramón Galland Ríos & Roberto Padilla Ordaz January 28 2019
The conflict of non-deductability on software payments between Brazil and the OECD By Luiz Fernando Dalle Luche Machado & Mauro Berenholc April 15 2020
The challenges of taxing the digital economy By Bruno Fajersztajn & Ramon Tomazela Santos March 30 2020
