The IRS requires the filing of several mandatory tax forms, including Form 1099, which is used to report payments made to third parties during the 2025 tax year. This form allows the IRS to track income that does not come from a traditional employment relationship, provided certain requirements are met. What types of payments must […]
On January 17, 2026, in Asunción, Paraguay, the European Union and Mercosur signed a trade agreement, marking the creation of one of the most influential free trade zones in the world. The Southern Common Market (MERCOSUR) is a regional integration bloc composed of Argentina, Brazil, Paraguay, and Uruguay as founding member states, while Bolivia, Chile, […]
Ecuador’s President, Daniel Noboa, enacted the Organic Reform Law to the Organic Law on Human Mobility (LOMH), which was published in the Official Registry on October 24, 2025, after being approved during the second debate by the National Assembly with 88 affirmative votes. With its publication, the reform officially came into effect, marking the beginning […]
The U.S. Department of State announced that, effective January 21, 2026, the issuance of immigrant visas for nationals of 75 countries will be temporarily suspended while policies aimed at ensuring that immigrants are financially self-sufficient and do not rely on public benefits are under review. The measure affects countries across Latin America, Africa, Asia, and […]
Source: Consejo General del Poder Judicial The Spanish Supreme Court has recently ruled on a matter of significant relevance in the field of international taxation: the evidentiary value of tax residency certificates issued by foreign States for the purposes of applying Double Taxation Agreements (DTAs). In its judgment 971/2025 (STS 3498/2025), the Court reaffirmed that […]
Non-residents earning rental income from property located in Spain are required to file Form 210 under Spain’s Non-Resident Income Tax regime for individuals without a permanent establishment. The deadline to submit the annual rental income tax return for income generated during tax year 2025 is January 20, 2026. Payment by direct debit will only be […]
The U.S. Department of State has recently updated the list of countries whose citizens, when applying for a B-1/B-2 visa (business and tourism), may be required to provide a visa bond as a requirement for visa issuance. This deposit, which may amount to USD 5,000, USD 10,000, or USD 15,000, does not guarantee visa approval. […]
Maiquetia Simón Bolívar International Airport remains operational, with both domestic and international flights continuing to operate, although some airlines have adjusted their routes and flight frequencies. Airlines such as Conviasa continue to operate normally, while others have opted to reschedule flights or temporarily suspend specific routes. In this context, passengers are advised to verify their […]