New Zealand Trust as an Estate Planning Vehicle

New Zealand Trust as an Estate Planning Vehicle What is a trust? Is an agreement under common law where a person (“settlor”) transfers assets to an independent...

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Tax Residency in Uruguay

Tax Residency in Uruguay Uruguay is an attractive country if one is contemplating complete estate planning that includes the place of residence of the...

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The CFC Rules within the context of the International Tax Transparency

The CFC Rules within the context of the International Tax Transparency The Controlled Foreign Company Rules are features of a tax system designed to limit the...

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A look to the Special Economic Zones

A look to the Special Economic Zones For almost three years now the Uruguayan Parliament has been working on the amendment project of the Free Trade Zones...

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Contributed capital in Spanish Companies

Contributed capital in Spanish Companies In Spain, contributions to a company are those equity elements (whether monetary or not) contributed by the partners....

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Tax Amnesty to Brazilian Non-Declared Offshore Funds

Tax Amnesty to Brazilian Non-Declared Offshore Funds On March 15, Normative Ruling No. 1627 regulating what has been named “Regime Especial de Regularização...

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Frequently asked Questions on Automatic Exchange of Information

Frequently asked Questions on Automatic Exchange of Information Which is the initial date for the automatic exchange of information and which are the...

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BVI’s Business Companies Act Reform

BVI’s Business Companies Act Reform Starting January 15, 2016 the Law that modified various aspects of the BVI Business Companies Act 2004 entered into force....

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