Americas

Uruguay: Uruguay DGI Guide: De Facto Society Holder Modifications

On 1 September 2026, the DGI published a guide for modifying holders in sociedades de hecho (de facto partnerships), which arise from factual commercial collaboration without a formal written contract. These entities are common in informal sectors and family businesses. The guide establishes a formal notification pathway to bring such arrangements into the tax registry,

Uruguay: Uruguay DGI Guide: De Facto Society Holder Modifications Read More »

Brazil: Brazil RFB Releases 2026 Rural Property Tax (ITR) Q&A Guide

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

Brazil: Brazil RFB Releases 2026 Rural Property Tax (ITR) Q&A Guide Read More »

Uruguay: Uruguay DGI Guide: De Facto Society Holder Modifications

On 1 September 2026, the DGI published a guide for modifying holders in sociedades de hecho (de facto partnerships), which arise from factual commercial collaboration without a formal written contract. These entities are common in informal sectors and family businesses. The guide establishes a formal notification pathway to bring such arrangements into the tax registry,

Uruguay: Uruguay DGI Guide: De Facto Society Holder Modifications Read More »

Brazil: Brazil RFB Releases 2026 Rural Property Tax (ITR) Q&A Guide

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

Brazil: Brazil RFB Releases 2026 Rural Property Tax (ITR) Q&A Guide Read More »

Uruguay: Uruguay DGI Guide: Social Monotax Society Holder Changes

On 1 September 2026, the DGI released a specialized guide for holder modifications in sociedades de hecho enrolled in the Monotributo Social MIDES, a simplified tax and social security regime for vulnerable workers established under Law 18.874 (Title 6 TO 2023). This regime, administered jointly with the Ministry of Social Development (MIDES), provides health and

Uruguay: Uruguay DGI Guide: Social Monotax Society Holder Changes Read More »

Antigua and Barbuda: US Year-End Tax Legislation: Key Proposals Still Alive in Congress

As of 1 September 2026, Grant Thornton’s Washington National Tax Office has released an updated analysis of the year-end tax legislative landscape in the United States Congress. With the 2026 election cycle creating a compressed legislative calendar, several significant tax proposals remain active that could impact corporate and individual taxpayers if enacted before the end

Antigua and Barbuda: US Year-End Tax Legislation: Key Proposals Still Alive in Congress Read More »

Uruguay: Uruguay DGI Guide: Social Monotax Society Holder Changes

On 1 September 2026, the DGI released a specialized guide for holder modifications in sociedades de hecho enrolled in the Monotributo Social MIDES, a simplified tax and social security regime for vulnerable workers established under Law 18.874 (Title 6 TO 2023). This regime, administered jointly with the Ministry of Social Development (MIDES), provides health and

Uruguay: Uruguay DGI Guide: Social Monotax Society Holder Changes Read More »

Uruguay: Uruguay DGI Guide: Uruguayan Company Re-domiciliation Abroad

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

Uruguay: Uruguay DGI Guide: Uruguayan Company Re-domiciliation Abroad Read More »

Antigua and Barbuda: Proposed IRS Rules Reshape CFC Pro Rata Share Calculations

On 1 September 2026, the Department of the Treasury and the IRS released proposed regulations (REG-XXXXXX) that would fundamentally revise the calculation of a US shareholder’s pro rata share of a controlled foreign corporation’s (CFC) tested income and tested loss for purposes of the Section 951A global intangible low-taxed income (GILTI) regime. The proposed rules

Antigua and Barbuda: Proposed IRS Rules Reshape CFC Pro Rata Share Calculations Read More »

Uruguay: Uruguay DGI Guide: Uruguayan Company Re-domiciliation Abroad

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

Uruguay: Uruguay DGI Guide: Uruguayan Company Re-domiciliation Abroad Read More »