Specialty Group: TAG Tax

HMRC have released Brief 10 (2022) setting out their change in position in determining whether or not an activity is a business activity for VAT purposes and, therefore, whether VAT might need to be applied to the income ...

Circular Letter No. 35,170 of July 1, 2022 discloses the instructions for the fulfillment of the obligations and formalities established in Ordinance No. 331-E/2021, of December 31, regarding the payment of the contribut ...

June 30, 2022:  Withholding Tax on Pensions Earned in Mainland Portugal and in the Azores On 27 June 2022, Despatches no. 7870-D/2022 and no. 7870-E/2022 were published, approving the withholding tables for pensions ...

In February, the Federal Government proposed a new rule which will require all payments to the Receiver General for Canada for income tax or Goods & Services Tax/Harmonized Sales Tax (“GST/HST”) of more than $10, ...