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 […]
On December 18th, 2020, the Argentine Official Gazette published Law No. 27.605, which creates a One-time Emergency, Extraordinary and Mandatory Contribution to be afforded by the […]
On December 11th, 2020, the Chilean Tax Authorities published Exempt Resolution No. 150, effective as from January 1st, 2021, setting forth a simplified regime related to […]
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 […]
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 […]
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 […]
The Knowledge-Based Economy Regime was approved in June 2019 through National Law No. 27.506. This regime foresees that tax benefits granted to entities that apply the […]
On October 20th, 2020, the Argentine National Tax Authorities enacted and published General Resolution No. 4838/2020, creating a new Tax Planning Informative Regime (“TPIR”), effective today. […]
On October 19th, 2020, Executive Decree No. 522 was published, establishing regulations to Law No. 161, enacted on September 1st, 2020. The tax relief measures indicated […]