Guatemala: Minimum wage increases
After an extensive period of research and consultation, in accordance with the Labour Code, Guatemala [...]
Costa Rica: Changes to Social Security contributions
News in from Costa Rica: Social Security contributions will increase as of 1 January 2023. [...]
Honduras: Changes to monthly social security contributions
News from Honduras regarding employee and employer contributions to Social Security. 2015’s Framework Law of [...]
Portugal: Proposed SAF-T billing rules for 2023
Portugal’s 2022 Proposed State Budget has defined Law 12/2022, which states that the submission of [...]
Colombia: Tax Reform proposal
With the conciliation process complete, the Colombian Congress is ready to vote on the final [...]
Brazil: Withholding tax changes to attract foreign investment
On 22 September 2022, Brazilian President Jair Bolsonaro enacted Provisional Measure N° 1,137/2022 (PM 1,137), which [...]
Guatemala: New requirements for tax documents
"Government Agreement No 245-2022" was published in Guatemala’s Official Gazette on 14 October 2022. The [...]
Portugal: changes to the rule on appointing a Tax Representative
The Portuguese Tax Authority has adjusted its requirement for non-resident taxpayers to appoint a tax [...]
Portugal: Launch of property ‘identity cards’
Following on the success of a pilot project, Portugal is launching an initiative to give [...]
UK: announcement of transfer pricing updates
In July 2022, the UK government announced changes to its transfer pricing regulations, which will [...]