Specialty Group: TAG Tax

Multinational enterprises (“MNEs”) with premises/operations in Uruguay and with a worldwide gross income in excess of EUR 750 million per year, must submit to Uruguay's Tax Office a Country-by-Country report (“the ...

Originally published in the California Tax Lawyer, Vol. 28, Issue 2 Authors: Kyle Recker and Alexander Loshiloff I. INTRODUCTION Effective on December 22, 2017, as part of the Tax Cuts and Jobs Act, Congress enac ...

When it comes to filing taxes, it is not only individuals who need to ensure that all the proper procedures are followed and forms are submitted. When a person makes any payment or remit any money to non-resident, the ba ...

The Spanish General Directorate of Taxation concluded in its binding consultation V1069-19 of 20 May 2019 the obligation for tax non-residents in Spain to pay taxes for the sale of "bitcoins" in exchange for Euros in tho ...