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Member Articles


Uruguay - 2020 Balance on Uruguay's Tax Residence Rules

Uruguay is becoming an increasingly popular jurisdiction for tax residence. The trend is normally attributed to several factors: Uruguay’s democratic traditions, institutional stability, a business friendly Administrat ...

Withholding Tax Issue in Digital Advertising Services

Author: Tutku Sen Introduction For startup companies, adjusting technology to needs, or creating new needs, with the products and services they offer, and gearing up in our country day by day, one of the key elements i ...

A New Tax Controversy: Valuable House Tax

Author: Özge Kisacik In accordance with the Valuable House Tax (“VHT”) that is regulated through Law Numbered 7194 on the Digital Service Tax and the Amendment of Certain Laws and Law Decree Numbered 375 (“Law No ...

VAT on Importation Form

Order 58/2021, of March 16, of the Secretary of State for Tax Affairs, was published approving the monthly global form for fulfilling the declarative and payment obligations foreseen for the VAT on importation regime. ...

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