Uruguay does not have GAAR rules, but various specific anti-avoidance rules have been introduced in recent years. See Sec. 12.5. for an overview of specific anti-avoidance measures.
The Guernsey government has announced an extension of the deadline for 2021 income tax returns to 7 March 2023 and has set a 28 February 2024 dead...
Malta published Legal Notice 8 of 2023 in the Official Gazette on 20 January 2023, which contains the Cooperation with Other Jurisdictions on Tax...
Two Internal Revenue Service (IRS) Chief Counsel Advice memoranda (CCAs) provide guidance involving cryptocurrency transactions, both concluding that...
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