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On Tuesday, December 9, 2025, the Congress approved the National Budget Bill for the 2025–2029 five-year period, which contains several legislative changes to the tax law of Uruguay. Regarding individuals’ taxation, the spatial scope of the personal income tax is modified as well as the “tax holiday” benefit.   Accede al recurso completo Fuente: Vialto […]

The Department of Labor’s Office of Foreign Labor Certification (OFLC) has released updated processing times, effective December 1, 2025. Employers should note extended timelines and prepare for delays in both PERM adjudications and prevailing wage determinations.   Accede al recurso completo Fuente: Envoy Global

Superada la fase de prueba, el mercado está acelerando la puesta en marcha de agentes de IA reales y escalables. Y el impacto en la función fiscal es evidente. En el ámbito tributario, el 86 % de los encuestados para el reporte Tax Reimagined 2024: perspectives from the C-suite ya anticipaba estar de acuerdo en […]

Spain’s SEM 2/2025 instruction, which has been in force since May 20, 2025, establishes a self-contained residence framework for family members of Spanish citizens. It clarifies the scope, ownership of the process, and coordination under the new Immigration Regulation (RD 1155/2024). This represents a significant change from a patchwork of criteria to a unified national […]