Italy’s special tax regime for newly resident workers (lavoratori impatriati) has been extended by decree this month, significantly broadening its size and scope. The tax exemption for Italy-sourced income is no longer restricted to qualified professionals, managers, executives or high-prestige entrepreneurs. It is now open to any workers who were non-resident during the two previous...Read More

Luxembourg imposes reporting requirements on companies operating in blacklisted countries   The Luxembourg tax authority is the first to officially announce sanctions against jurisdictions designated by the European Union as ‘non-cooperative’ for tax purposes. Under Circular LG-A no.64, Luxembourg resident companies must state in their tax return if they have entered into transactions with ‘related enterprises’...Read More

Brazilian data protection law takes next steps On May 29, 2019, the Brazilian Federal Senate approved Provisional Measure No. 869/2018 (Medidia Provisória No. 869/2018, MP), which amends the General Data Protection Act (Lei Geral de Proteção de Dados No. 13,709/2018, LGPD). The measure creates a National Data Protection Authority (Autoridade Nacional de Proteção de Dados,...Read More