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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 […]
December 22, 2020

Compared Analysis: Transfer Pricing in Angola, Mozambique and Portugal

Nowadays the Transfer Pricing becomes one of the key important matter in International Taxation. In this context, several countries have been adopting recent legislation and best […]
December 21, 2020

Argentina: Solidary and Extraordinary Contribution to Help Mitigating the Pandemic Effects

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 […]
December 17, 2020

Angola – Revised Medium Term Development Plan – 2018-2022

A revised Medium-Term Development Plan – PDN 2018-2022 (Presidential Decree No. 313/20) was published last December 10. This plan brings together the set of programs, projects, […]
December 16, 2020

Portugal – COVID 19: Deferral of VAT obligations

The Portuguese Government approved changes to the exceptional and temporary regime for compliance with tax obligations, within the context of the COVID -19 disease pandemic, through […]
December 15, 2020

Chile – Simplified Regime for Non-Residents and Non-Domiciled Taxpayers

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 […]
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 […]
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