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Mexico’s economy has made notable gains in the past decade, bringing opportunities for financially healthy Mexican corporations to exploit leveraged recapitalisations. Galicia Abogados’ Federico Scheffler and Sebastián Ayza discuss the tax implications and impact for mergers and acquisitions (M&A).

Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU.

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 Kirsten Cassar explore how this will impact local business and multinationals, controlled foreign company rules and exit taxes.

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.

On April 17 2019, China's National Statistics Bureau announced GDP growth of 6.4% in the first quarter of 2019, the same level as for the fourth quarter of 2018. But China is nonetheless facing the slowest rate of economic growth in 30 years.

Costa Rica passed a series of legislative tax reforms in December 2018 that will have a profound impact on how businesses operate in the country. The law will take effect on July 1 2019.

It is likely that many tax disputes will arise from the new definition of hard to value intangibles (HTVI) in the OECD's transfer pricing (TP) guidelines.

In April 2018, Greece's Ministry of Finance announced its intention to implement mandatory e-invoicing and e-bookkeeping for all Greek entrepreneurs from January 1 2020.