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At the very end of 2018, Federal Law No. 424-FZ was passed, seeing several significant changes to Russian tax legislation regarding the beneficial ownership concept.

Hong Kong and Australia have successfully concluded negotiations on a free trade agreement (FTA) and a new investment agreement (IA) on November 15 2018. The FTA and the IA negotiations between Hong Kong and Australia commenced in May 2017, bringing the 18-month negotiation to a close.

Malta's Commissioner for Revenue (CfR) released its guidelines on the income tax treatment of transactions or arrangements involving distributed ledger technology (DLT) assets in November 2018, providing a framework to assess the tax obligations of individuals who hold cryptoassets as an investment. What does it mean, and what could have been addressed?

Mexican tax authorities are still yet to issue specific regulation surrounding crowdfunding activities, and with new a law addressing the financial technology sector at large, questions still remain surrounding the popular capital raising vehicle.

The US, Mexico and Canada have signed a new modernised trade agreement (USMCA) to replace the North American Free Trade Agreement (NAFTA). Oscar López Velarde and Daniela Iñigo Arroyo of Ritch, Mueller, Heather & Nicolau discuss the key highlights.

As part of a multidisciplinary strategy by Mexico’s Central Bank (Banxico) and Ministry of Finance and Public Credit (SHCP) to stimulate the nation’s financial sector, a presidential decree on January 8 introduced several new tax incentives.

Portugal's new state budget brings several changes to VAT in 2019, most notably exploring the distinction between voucher, single-purpose voucher and multi-purpose vouchers

Brazil's highest court has challenged the attorney's office, shutting down an attempt to restrict taxpayers from accessing social security tax credits

Mexico's Secretary of Treasury submitted the 2019 Economic Plan. While the plan does not create or increases taxes, it does include measures to increase the cash flow for tax authorities