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Unlock Peru with the UK Double Taxation Agreement: A Practical Guide to Investments Without Double Taxation
The Double Taxation Convention between the Republic of Peru and the United Kingdom of Great Britain and Northern Ireland is a strategically important legal instrument for international investors.
Commentary on Law No. 32541
On December 31, 2025, Law No. 32541 was published, amending the first paragraph of Article 84 of the Income Tax Law (LIR), whose Consolidated Text was approved by Supreme Decree 179-2004-EF.
The New VAT Doctrine in the Transfer of Real Estate without a Certificate of Occupancy
The Directorate General of Taxes analyzed the treatment in the VAT of an increasingly frequent operation in the real estate market: the acquisition of commercial premises for their transformation into homes and subsequent transfer.
A Budget for Stability
Will Rachel Reeves’ second budget provide confidence in the markets (much needed to control the cost of borrowing) in the nation (much needed to encourage the growth) and in the world (much needed to encourage inbound investment).
VERI*FACTU and the New Billing Systems Regulation: Key Questions before 2026
The now imminent entry into force of the new Regulation on Computerized Billing Systems and the VERI*FACTU model will introduce important changes in the way companies and professionals must issue, register and keep their invoices.
New Withholding Requirements for Non-Resident Sellers of Massachusetts Real Estate
Effective November 1, 2025, non-resident sellers (or transferors) of Massachusetts real estate with a gross sales price of $1,000,000 or more may be subject to withholding at a default rate of 4% or more on the gross sales price.
The National Court Recognizes the Right of Non-EU taxpayers to Pay Tax on their Net Rental Income
Until now, the Spanish government, relying on the literal wording of Article 24.1 of the Non-Resident Income Tax Law, has established differentiated tax treatment between taxpayers residing in Member States of the EU and the EEA and those residing in third countries.
The One Big Beautiful Bill Act: The QOZ Remix - Changes in Timing and Territory
In significant part, the OBBBA extended or made permanent various provisions of the Tax Cuts and Jobs Act of 2017 (the “TCJA”) that were set to expire at the end of this year.
The Verifactu Public Verification System Is Enabled
Since last April, companies and self-employed professionals who issue invoices to other companies can now use the Electronic Billing Systems (SIF) adapted to the new electronic invoicing obligations.
Safeguarding Your Role: Decision-Making for College Students in Unexpected Situations
Parents of young children often hear the saying, “the days are long, but the years are short.” That sentiment tends to hit home as children grow older and begin reaching major milestones.
The One Big Beautiful Bill: Continuity And Change In Personal Planning
Many Americans will experience the OBBB as a continuation of income and transfer tax laws passed during the President’s first administration. This is because the OBBB extends and makes permanent several tax law changes that were first introduced in 2018 as a part of the Tax Cuts and Jobs Act.
Beyond The Bill: Key Tax Implications Of The OBBB
On July 4, 2025, the One Big Beautiful Bill Act was signed into law, introducing a broad package of policy reforms, funding reallocations, and regulatory changes set to reshape the nation’s infrastructure, climate strategy, and economic competitiveness for decades to come.
Rising Tax Exemption Limit: HUF 18 Million From 2025
From 1 January 2025, a significant change will come into force with regard to the tax exemption: under the relevant legislative amendment, the HUF 12 million threshold will rise to HUF 18 million.
Income Tax Declaration for Expatriates in Chile
As the tax year closes and the obligation to file the Annual Income Tax Return (Form 22) approaches, it is essential for foreign individuals who work or have worked in Chile — known as expatriates — to understand their tax obligations before the Chilean Internal Revenue Service (SII).