Venezuela: Decree to extend exemptions from financial transaction taxes

01 March, 2024

On 21 February 2024, Venezuela issued Decree No. 4.924 in the Official Gazette, announcing the further extension of exemptions from financial transactions initially implemented in 2022. This Decree clarifies exemptions for the transactions as

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UN: Tax treatment of government-to-government projects

08 May, 2021

On 28 April 2021 the UN Committee of Experts on International Cooperation in Tax Matters released the UN Guidelines on the Tax Treatment of Government-to-Government Aid Projects. Developing countries frequently grant tax exemptions in relation

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France-Administrative guidance published on withholding tax exemption on dividends paid to foreign investment funds

14 December, 2016

The Tax Administration of France revised the guidelines on the withholding tax exemption regime applicable to dividends paid to foreign undertakings for collective investment on 7 December 2016.  According to the amended guidelines a refund

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