February 2018
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Sponsored by Garrigues SpainAs is known, and as has been highlighted on these same pages in the past, the European Commission has in the last years deployed intense activity at the review, under EU state aid rules, of national laws (and individual rulings) regulating the direct taxation of companies.
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Sponsored by PwC ChileThe Chilean IRS issued Circular Letter No 57 on December 7 2017 regarding the concept of permanent establishment (PE) for purposes of obtaining a Chilean identification number when non-resident, non-domiciled individuals or legal entities initiate business activities in Chile.
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Sponsored by Garrigues PortugalThe Portuguese tax authorities recently published three rulings covering taxation of income derived from foreign fiduciary structures by resident individuals.
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