ARTICLE 21
Other Income
Items of income which are not dealt with in the foregoing Articles and arising in a Contracting State may be taxed in that State.
According to a press release of 26 March 2023, published by the government of Paraguay, Paraguay and Spain have signed an income tax treaty during...
Inactive entities in Costa Rica must file their annual informative return using Inactive Entities Informative Return, Form D-195 no later than 30 Apri...
According to an Internal Revenue Service (IRS) attorney, the IRS is considering the effects of issuing a new regulation clarifying that intercompany l...
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