The taxpayers, in the exercise of their tax contribution in the de facto case, must apply the tax rules to specify their fiscal impact; Although the taxpayer can try to find the most favorable alternative for greater tax efficiency within reason, there may be mechanisms that are too laborious or artificial that lead to a conflict in the application of the tax rule. 

Beneficial Ownership Identification of the beneficial owner has become one of the most important due diligence that subjects must carry out… Read more

VAT pro rata rule As we know, VAT is a tax that allows the deductibility of the contributions paid by those economic agents who... Read more