In brief The COVID-19 pandemic, together with populist politics, political instability, and public health and security concerns, has increased the number of bills of law aimed at addressing taxation of significant amounts of revenues, commonly known as Wealth Tax. We are facing a trend among Latin American jurisdictions to propose…
In brief After much anticipation, the OECD released the ‘Blueprint’ for their Pillar Two proposal on 12 October as part of its two pillar package to deal with the increasing digitalisation of the economy. The premise behind the Pillar Two proposal is simple, if a state does not exercise their…