Tax Administration Service
13 July 2021
On June 1, 2021, the Organisation for Economic Co-operation and Development (OECD) announced that 130 countries of the Inclusive Framework of Base Erosion Profit Shifting (BEPS) agreed to a new Action Plan 1 of the BEPS Project to reform international taxation rules.
2 July 2021
On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called " Bill of lading Complement " (Complemento carta porte).
Said complement is based on rule 2.7.1.9. of the Miscellaneous Tax Resolution for 2021, which for purposes of analysis is transcribed as follows.
10 April 2020
In the first quarter of 2020, instant billing would have come into effect; however, the “Asociación […]