Chile: how to incorporate a company
Chile continues to stand out as a beacon for foreign investment in the region, due [...]
Ecuador: advance payment of Income Tax on undistributed profits
The Organic Law for Social Transparency introduced a highly relevant figure in the tax planning of corporations in Ecuador. This [...]
Chile: increase in fee withholding for self-employed workers
Companies in Chile with active contracts for independent workers or providers under the "fees receipts" [...]
Hong Kong: tax regime adjustment to strengthen its position as Asia’s financial hub
Hong Kong remains one of the world's most dynamic financial centers, serving as a strategic link [...]
Chile: changes in annual affidavits
During August 2025, the Internal Revenue Service (local tax authority) published updates regarding the tax obligations of [...]
El Salvador: tax incentives for strategic investments
El Salvador has enacted a special regime offering total tax exemptions for large-scale investment projects. This measure targets capital investments exceeding $2.0$ billion USD, drastically minimizing the fiscal burden for capital of this magnitude. The objective is to attract strategic investments that boost productivity, job creation, [...]
Portugal: progressive reduction of Corporate Income Tax (CIT)
Portugal has implemented modifications to its Corporate Income Tax (CIT) rates, impacting entities based on the location [...]
Colombia: new foreign exchange reporting requirements
The Resolution 000204, issued on April 3, 2025, redefines the submission of foreign exchange information [...]
Spain: final days for the Form 231 prior communication
The Spanish Tax Agency (AEAT) has launched a notification campaign reminding taxpayers of the obligation [...]
United Kingdom: new requirements on International Controlled Transactions Schedule (ICTS)
During the past year, the UK Government began introducing the necessary legislation to allow HMRC [...]