What a foreign investor with a location in Colombia should not forget

The globalization of the economy has led to the elimination of import and export duties at borders and Colombia stands out in the region for attracting foreign investment, due to its strategic location, which allows it to become an export platform; furthermore, the peace process has brought stability to its economy and it is known … „What a foreign investor with a location in Colombia should not forget“ weiterlesen

USA: Global Intangible Low Taxed Income: A Step Away from Territorial

The Tax Cuts & Jobs Act of 2017 (the “Act”) has been widely touted by the American media as transforming the U.S. into a territorial system of taxation, in which domestic income is taxed by the U.S. and foreign income is not. While the Act moves the U.S. towards a territorial approach, it is not … „USA: Global Intangible Low Taxed Income: A Step Away from Territorial“ weiterlesen

Switzerland: New electronic notification system for exports and imports

From March 1, 2018, all businesses must notify the Swiss customs authority (EZV) of cross-border transactions of goods with Switzerland electronically. With regard to the export of goods from Switzerland: the Swiss VAT Law (SVATL) defines the place of delivery where the transport of the goods begins. Tax-exempt delivery therefore requires a correct export document. … „Switzerland: New electronic notification system for exports and imports“ weiterlesen