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ITR's podcast examines whether the big four have overarching cultural issues and assesses the competitive threat of technology-backed transfer pricing firms
The federal Brazilian tax authorities (RFB) published a declaratory act regarding the withholding tax on payments abroad for a license to distribute or commercialise software.
Chile’s tax reform, within its latest and more important updates, incorporated a general anti-avoidance regulation through which it established that the tax obligations can be enforced according to the legal nature of the facts, acts, or business, without attending to their form, denomination or to the defects that could affect them.