In 2024, Brazil, Colombia, Cuba, Ecuador and Uruguay signed bilateral income tax treaties (BITTs) and protocols to BITTs with jurisdictions in Europe and in the Middle East, all of which are either members of the OECD or participants of the OECD/G20 BEPS Inclusive Framework.
🌎 What if the non-deductibility of illegal payments for GloBE purposes violates the definition of taxable income in an implementing jurisdiction? 💵 This is one of a long list of policy choices that were made by representatives of Inclusive Framework jurisdictions in the GMR. However unlikely, if an illegal payment
🌎 ¿Debería hacerse pública la documentación del CbCR? ¿Y cuáles son los pros y los contras de eliminar los “impuestos molestos” (“nuisance taxes”) para la sostenibilidad presupuestaria de los países en desarrollo? 🪟 Dos artículos publicados este lunes por Tax Notes en Tax Notes International podrían ser de especial interés
🌎 The Bolivian Tax Authority (“Autoridad de Impugnación Tributaria” of Estado Plurinacional de Bolivia) has recently published Issue 7 of Year 7 (2024) of their prestigious Revista Análisis Tributario. This issue features articles written and discussed in the XVI Jornadas Bolivianas de Derecho Tributario in Cochabamba, on October 24 and
