Noticias Internacionales

France has updated the list of countries that have concluded an agreement on the exchange of country-by-country reporting (CbCR). Companies that do not submit this declaration must expect a fine of EUR 100,000. However, there are exceptions. The Ecovis experts know...

Many taxpayers are surprised to learn that they are investors in a passive foreign investment company and that this can have negative tax consequences. The experts from Marcum LLP* can provide a detailed analysis of a taxpayer’s PFIC exposure, US tax liability from...

In 2021, the police registered more than 146,000 cyber-attacks in Germany alone. To be able to identify and convict the people behind these attacks, which were often launched from abroad, the German public prosecutor’s offices are upgrading and investigating together...

On 21 April 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which will eventually amend the existing reporting requirements of the Non-Financial Reporting Directive (NFRD). From 1 January 2024, companies that...

Validity As of January 1, 2022 Legal Basis Articles 32-B Ter, 32-B Quater and 32-B Quinquies of the Federal Tax Code (CFF) in correlation with rules 2.8.1.20 to 2.8.1.23 of Miscellaneous Tax Resolution 2022 (RMF) and articles 84- M and 84-N of the CFF itself. Who are...

Pension plans are a common investment tool for individuals. The reporting requirements for most U.S. pension plans are straightforward; however, foreign pension plans may have additional filing requirements that are not readily apparent. The individual owners of...

Many companies are using cryptocurrencies for their transactions – and the trend is increasing. The legislator in Peru has therefore looked at the tax treatment of cryptocurrencies and set a tax rate of up to 30 percent, for example on profits from sales or futures...

On 15 March 2022, the Government of Vietnam issued dispatch no. 1606/VPCP-QHQT on the reintroduction of Vietnam’s immigration policy and dispatch no. 1265/BYT-DP on the introduction of new medical policies for passengers travelling to Vietnam. This means that for...

The Maltese government passed the Whistleblower Act in December 2021. Malta is thus implementing the EU directive on the protection of persons who report violations of EU law. The act affects private companies, public institutions and non-profit organisations. The...

The Maltese government has developed a package of measures aimed at boosting the economy in structurally weak areas. Companies investing in these disadvantaged areas can expect subsidies, grants and tax breaks. On 27 March 2022, the Maltese Labour Party secured its...