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Member Articles


IRS Issues Interim Guidance on 637 “G” Registration for Taxable Chemicals

Recent IRS guidance on registration tests for certain Form 637, Application for Registration (For Certain Excise Tax Activities), impacts taxpayers who are required to obtain a “G” registration under the reinstated S ...

Tax Havens and Transfer Pricing

ESCURA informs you that those taxpayers who carry out transactions or hold securities in countries or territories classified as tax havens, regardless of the amount and whether the transaction is carried out with a relat ...

Model 3 Declaration as of 2022

Circular Letter no. 20241 of April 1, 2022 In view of the legislative amendments made to the Personal Income Tax Code (CIRS) as a result of Law no. 75-B/2020, of 31 December, it was necessary to adjust the forms relatin ...

Making Tax Digital (MTD) for VAT - 1 April 2022

Does your VAT period begin on or after 1 April? From 1 April 2022, MTD will apply to ALL UK VAT registered entities where previously it only applied to those whose taxable turnover was in excess of the VAT registration ...

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