Legal regulation of Chilean non-recognition regimes is scarce. Further details of their requirements are often derived from regulations...
The Peruvian Tax Court (Tribunal Fiscal) denied the application of the favourable withholding tax rate provided for in Article 12...
The 2019 Colombian tax reform introduced a new definition of beneficial owner for tax purposes. But the result may be an increase in...
The Peruvian Supreme Court has concluded that income deriving from satellite services is income generated in Peruvian territory by the...