This regime is a replica of the Multinational Headquarters regime, better known as SEM, providing the same benefits, and requesting the same requirements. However, the EMMA regime, as its name indicates, is focused on manufacturing services.Download the full article here
Regulates the Public-Private Partnership Regime for the development of incentives for private and social investment and job creation. By Executive Decree No.840 of December 31, 2020, Law 93 of 2019 is regulated, which has, among its objectives, to promote the development of projects under the...
The following article of opinion, related to a ruling issued by the Supreme Court of Justice on admission, considers:CSJ (according to its English acronym) dictates precedent on the tax amortization of intangible assets under Article 60 of the Income Tax RegulationsCSJ considered that the...