Vinicius Eloy

News & Articles

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December 29, 2020

Uruguay – Recent legislative developments

Uruguay published the following legal statutes: Non-Resident Income Tax – Individual Income Tax. Decree 343/2020, of December 21st, 2020, replaces Decree No. 342/020, and which provides […]
November 29, 2020

Angola: Customs Duties – Personal use items

Last week, the Angolan General Tax Administration (“AGT”) clarified that “within the measures to improve and simplify the import regime of goods considered for personal use, […]
November 27, 2020

Portugal: VAT exemption on the acquisition of goods necessary to combat COVID-19

The Secretary of State for Tax Affairs issued Order 450/2020/XXII dated 27 November 2020, which determines that the full VAT exemption on the acquisition of goods […]
November 26, 2020

Paraguay: Mutual Administrative Assistance on Tax Matters Internal Approval

On November 26th, Paraguay published Law No. 6656. This law approved the Mutual Administrative Assistance on Tax Matters Convention, with the text amended by the Provisions […]
November 26, 2020

Paraguay: Tax Transparency International Standards Implementation Promotion

On November 26th, Paraguay published Law No. 6657 aimed at the domestic and international administrative assistance on tax matters, through the implementation of the tax transparency […]
November 23, 2020

Colombia: Large Taxpayers Classification

Resolution No. 000105, published on November 23rd, 2020, sets forth the requirements for qualifying as Large Taxpayers as well as the situations that prevents from being […]
November 23, 2020

Portugal & Kenya: Double Tax Treaty between Portugal and Kenya

On 23rd November Portugal approved and ratified the Convention between the Portuguese Republic and the Republic of Kenya to Eliminate Double Taxation on Income and Prevent […]
November 13, 2020

Cape Verde: Legislative Developments – Electronic Invoices & VAT

On 12th November, Cape Verde published the following legal statutes: a. Decree-Law No. 79/2020, which approves the legal regime that establishes the electronic invoice and the […]
October 30, 2020

Angola: Public Finance Sustainability Law

On 30th October Angola published the Public Finance Sustainability Law, which establishes the Principles, Rules, and Instruments that govern the implementation of the State Tax Policy, […]