Dividends With regard to dividends, a reduction in the conventional withholding tax rate is envisaged with respect to the 1986 Agreement, from 10% to 5%, in the case of direct participations of...

Two Departments Announce Preferential Individual Income Tax Policy for the Guangdong-Hong Kong-Macao Greater Bay Area Recently, the Ministry of Finance («MOF») and the State Taxation...

Opportunity Zones Program is an innovative approach to encourage long-term private sector investments in low-income communities within the U.S. The concept was originally introduced in a 2015...

In United States, the majority of employers are bound by both the federal and state wage-and-hour laws. In the case where there is a difference between state law and federal law, the rule is to...

The legal provisions that provide that only the losses suffered by a company member of a tax-consolidated group can be set off against the overall result are incompatible with the freedom of...

In January 2019, the European Court of Justice ruled that a branch registered in a Member State can deduct, in this State, the VAT encumbering its expenses for mixed use used exclusively for...

In March 2019, the European Commission launched a new online tool called “eLeniency”, designed to make it easier for companies to submit statements and documents as part of leniency and...