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Member Articles


Portugal Tax Updates - January 2023

January 27, 2023 Default interest rate 2023 - Debts to the Portuguese State The Treasury and Public Debt Management Agency - IGCP, E. P. E. published, in the Official Gazette, Notice no. 177/2023, of 4 January, setting ...

Foreign Sourced Income Tax - Relevant Regulations

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 ...

IRS Issues Guidance on Sustainable Aviation Fuel Tax Credit

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 ...

8 Areas of Focus for Business Year-End Tax Planning

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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