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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
In early December 2018, Argentina signed two new double tax treaties (DTTs) with China and Turkey. In January 2019, Congress passed Law No. 27,496, which approved the DTT signed between Argentina and the United Arab Emirates (UAE) in November 2016.
As we have commented in previous articles, on August 23 2018, Chile's government presented a Tax Modernisation Bill, which aims to introduce a series of modifications to simplify the Chilean income tax system and incorporate new tax regulations.
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 Martínez of PwC Chile explain the changes.