Tax & Accounting Blog

Colombia Issues Draft VAT Regulations for Digital Business Platforms

Colombia Issues Draft VAT Regulations for Digital Business Platforms

On June 8, 2018, the Colombian tax authority (Dirección de Impuestos y Aduanas Nacionales or DIAN) issued draft regulations (Resolution No. 000000 08-06-2018) on VAT registration and withholding requirements for foreign digital business platforms (e.g., Uber, Netflix, Airbnb) that will apply from July 1, 2018. The draft regulations are discussed below. Public comments are … Read More

Deloitte’s Denise Hintzke on FATCA and CRS Compliance

Deloitte’s Denise Hintzke on FATCA and CRS Compliance

Denise Hintzke is a Managing Director in the Financial Services Tax practice at Deloitte Tax LLP, where she serves as a leader in their Global Information Reporting practice as well as their Foreign Account Tax Compliance (FATCA) and Common Reporting Standard (CRS) initiatives. In her role, Ms. Hintzke works closely with … Read More

BEPS Action Item 13: Using Technology to Simplify Compliance

BEPS Action Item 13: Using Technology to Simplify Compliance

BEPS Action Item 13 aims to improve transparency for tax authorities, advocating a three-pronged approach to transfer pricing documentation including master file, local file, and country-by-country reporting (CbCR). Since its finalization in October 2015, this action item has had a significant adoption rate, with more than 40 countries incorporating these guidelines into local law. The … Read More