Ecuador – Ecuadorian Standards for Good Corporate Governance
The Superintendence of Companies, Securities and Insurance of Ecuador issued the "Ecuadorian Standards for Good [...]
Spanish Budget Act draft for 2021
In the General State Budget Laws, new measures are introduced in the tax field that [...]
Spain. Model 232: Information on related transactions
During the next month of November those companies, whose fiscal year coincides with the calendar [...]
Spain. Financial Transaction Tax Law
It has been published in the Official State Gazette of 16th of October 2020, the [...]
Peru. IFRS for SMEs
The Peruvian Accounting Standards Board, through its resolution No. 003-2020-eF/30 has made official the International Financial [...]
Spain. Declarations in relation to foreign investment (D-4 Model), as well as Spanish investment abroad (D-8 Model)
Foreign investments in Spain and Spanish investments abroad are regulated by Royal Decree 664/1999, of April [...]
Panama. Special Regime for the Establishment and Operation of Multinational Corporations for the Provision of Services Related to Manufacturing (EMMA)
Panama is one of the Latin American countries that has had an important economic growth [...]
Bolivia: tax incentives for economic reactivation and promotion of entrepreneurial activity
The COVID-19 crisis had severe consequences on the health of the population, but also on the [...]
Mexico. INIF23- How to recognize the effect of the benefits on the real state contracts affected by COVID-19
The global health emergency is indeed giving us a lot of challenges and for sure the [...]
Luxembourg. DAC 6 obligation to enhance more tax transparency in the EU
The Law of 25th March 2020 approved by the bill n°7465 (the "DAC 6 Bill"), [...]