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Μέχρι 30/11 η υποβολή δήλωσης εισοδήματος εταιρείας και αυτοεργοδοτούμενου για το 2019
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Italy: new tax incentives for electronic payment instruments | Hogan Lovells
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15 July 2021 Baker & McKenzie Colombia S.A.S To print this article, all you need is to be registered or login on Mondaq.com. Do you want to compare other jurisdictions?. Click here
1 Legislative framework
The Colombian Tax Code (Law 2010/2019);
Unique Tax Decree 1625/2016; and
All enforceable double taxation treaties.
1.2 Do any special regimes apply to specific individuals (eg, foreign nationals; temporary residents)?
Foreign nationals or temporary residents are subject to income tax only on Colombian source income and are only required to report income or assets generated or located in Colombia. The applicable income tax rate for non-resident individuals is 35% (resident individuals are taxed at progressive rates ranging from 0% to 39%).
United Kingdom: HM Treasury consults on regulatory approach to cryptoassets and stablecoins
On 7 January 2021 HM Treasury (HMT) published a combined consultation paper and call for evidence on the regulatory approach to cryptoassets and stablecoins.
In outline, the consultation proposes:
A policy approach that would involve specific requirements being implemented by independent regulators (e.g. via rules or codes of practice) within a wider framework of objectives and considerations set out by HMT.
Expansion of the regulatory perimeter, with the introduction of a regulatory framework for “stable tokens” (i.e. tokens which maintain a stable value by referencing asset(s)), drawing on existing e-money and payments legislation. The FCA would authorise and supervise relevant entities carrying out certain activities in the UK. A stable token arrangement could also be subject to Payment Systems Regulator (PSR) and Bank of England regulation under certain circumstances.