The OECD modifies the paragraphs related to the transfer pricing documentation and the intangibles (SPAIN)
In 2013 the Organization for Economic Co-operation and Development (OECD) published an Action Plan designed [...]
Brazilian Federal Supreme Court, in favor of the taxpayer by not including the ICMS in the COFINS calculation basis
This month, the Brazilian Federal Supreme Court (STF) understood that the Tax on Circulation of [...]