Up to now, in Uruguay Corporate Income Tax (“the CIT”) was assessed over local-sourced income. As per a recent legal reform, and for the fiscal periods starting as from January 1, 2023, CIT will also apply to foreign ...
The IRS has issued guidance on new sustainable aviation fuel tax credits that take effect on January 1, 2023. The guidance, Notice 2023-06, includes the following:
Definitions of which products qualify as sustainable ...
Ordinance no. 295-A/2022, of 13 December was published, amending the Regulations of the APOIAR Programme, approved in annex to Ordinance no. 271-A/2020, of 24 November.
This Liquidity Incentive Scheme operates within th ...
Decree-Law 85-A/2022, of 22 December was published updating the value of the guaranteed minimum monthly wage (GMMW) for 2023, setting it at 760 euros, thus updating the value referred to in Article 273(1) of the Portugue ...
Bribe and blackmail are two different concepts under criminal law. Bribe is generally understood to mean offering a gift or a benefit to another person who is in a position of power or who holds a public office, in excha ...
The business and economic climate in which we operate has seen a vast dichotomy of challenges and opportunities over the past year. Rising inflation, accompanied by rising prices to maintain margins; an influx of capital ...
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