ITR Search | International Tax Review

Taxes on the digital economy in Chile

Rodrigo Winter Salgado and Raul Fuentes Ugalde of PwC provide an update on imminent changes and the status of tax in the digital economy (DE).

September 26 2018

The deductibility of royalties paid abroad: The new environment in Brazil

Laws to deal with payments and the deductibility of royalties in Brazil were first introduced in 1958. For the past 50 years, relevant laws have been enacted with the goal of establishing clear rules and limitations. However, in some cases, as explained by Clarissa Giannetti Machado and Juliana Porchat de Assis of Trench Rossi Watanabe, these laws trigger conflicts of interpretation and relevant tax assessments.

September 26 2018

Transparency and disclosure for investing in Brazil: The learning process of a trend

Andrea Bazzo Lauletta, partner at Mattos Filho, looks at Brazil's recent adoption of regulations concerning ultimate beneficial owners of investments in the country.

September 26 2018

Sponsored by VdA

Portugal: The new gateway to Angola

Vieira de Almeida's Tiago Marreiros Moreir and João Riscado Rapoula explore the new double taxation agreement between Portugal and Angola and what it could mean for companies doing business in the respective countries.

João Riscado Rapoula, September 26 2018

Taxpayers struggle with post-BEPS uncertainty over IP

The BEPS definition of intangibles has thrown businesses in the pharmaceutical sector, among others, into uncertainty.

Josh White, September 25 2018

SAF-T in Portugal, a decade of tax data standardisation

PwC’s Ricardo Lourenco looks at the challenges still being faced by companies implementing tax standardisation measures.

September 25 2018

Businesses fear the OECD’s financial transactions TP plans

Corporate tax directors are concerned that the OECD’s efforts to reach a consensus on transfer pricing methodologies for financial transactions might not reflect the best interests of their companies.

Josh White, September 24 2018

Sponsored by Machado

New Brazilian tax incentives for the automotive sector

Machado Associados's Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho look at Brazil's Route 2030 Programme and how it may affect the country’s automotive sector.

Ricardo Marletti Debatin da Silveira, September 24 2018

The OECD tackles financial transactions transfer pricing

Many have responded to the OECD’s draft paper on financial transactions and transfer pricing (FTTP), but agreement on applying the arm’s-length principle to financial transactions is lacking, an insider told International Tax Review.

Josh White, September 24 2018

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