The Upper Tribunal ruled that the UK tax office cannot claim an income tax charge for gains from two UK residents' restructured liability, stating that settling a UK debt does not fall within services subject to tax under the remittance basis of the non-domiciled resident regime. This regime allows UK resident individuals with a permanent home outside of the UK to have their foreign income and gains exempt from UK taxation if not brought into the UK.

Chile's Finance Ministry reported that the country lost over half of its corporate tax revenue due to evasion and avoidance from 2018 to 2020. During a cross-party meeting, Hernán Frigolett, head of the tax authority, introduced a new compliance framework targeting large companies. The framework aims to enhance control over international reorganizations and increase audits, particularly for groups with below-average income. It also focuses on wealthy individuals, multi-jurisdictional cases, and the informal economy.

Argentina has implemented a new advance income tax rate of 15% for oil and gas companies, effective immediately. This applies to companies with income tax results for the 2022-2023 tax year of at least 600 million Argentine pesos ($1.6 million), before deducting the prior year’s losses.

Argentine authorities charged 50 companies with labor tax evasion, including an online delivery platform, a gym chain, and a low-cost airline, for failing to deposit withholding taxes from salaries or not paying social security contributions.

Madrid's regional government plans to introduce a 20% income tax deduction for foreign investors starting in 2024, aiming to attract more investment with its low-tax policies. This move comes as neighboring Portugal decides to end its 10-year tax break for new residents, which, while popular, has been criticized for inflating property prices.

Netflix’s new political drama, The Diplomat, centers on Kate Wyler, an American ambassador to Britain, navigating the complexities of US-UK relations amidst a crisis. The show critiques and celebrates the 'special relationship' between the two nations, suggesting it needs tender care to survive contemporary challenges like Brexit and political shifts. The narrative draws on historical and cultural references, including Winston Churchill's famous speech, and uses a romantic metaphor to explore diplomatic ties. The series is compared to The West Wing and features a mix of factual and subjective elements.

Mexico's tax revenue has increased by 16% over the last five years under President Andrés Manuel López Obrador's administration, without the introduction of new taxes or increased rates, according to the Servicio de Administración Tributaria (SAT). This surge is attributed to a crackdown on compliance.

Spain's new temporary wealth tax, designed to supplement regional wealth taxes, has exceeded revenue expectations despite facing several legal challenges. The tax, which took effect in January for a two-year period, is part of a broader discussion on tax justice within the European Union.

Spain's tax authority, the Agencia Tributaria, collected approximately 17 billion euros from anti-fraud operations in 2022, targeting multinationals and wealthy individuals. The figure is slightly lower than the previous year's 16.895 billion euros. Finance Minister María Jesús Montero has prioritized tackling tax fraud. The reported figures exclude investigations into abuse of installment payments, which significantly contributed to the past years' totals.

Mexico will offer zero-rate corporate income tax and sales tax rates to companies investing in 10 new development zones in the southeast. The Finance Ministry announced a three-year tax exemption for these companies, with a 50% reduction for an additional three years, and further reductions for meeting job creation targets.

The Netflix show 'The Diplomat' implies that the US-UK special relationship requires attention and nurturing to endure the challenges posed by Brexit, the Trump presidency, and conflict in Europe.

Spain's tax authority, Agencia Tributaria, will issue approximately 330,000 reminders to taxpayers to report their digital asset earnings in their 2022 tax declarations. This represents a 40% increase from the previous year, indicating heightened crypto activity and improved information within the sector, according to Soledad Fernández, the head of the agency.

Spain's new windfall profit tax targeting banks and energy companies, which was approved by the parliament in the final days of the last year and took effect on January 1, is facing legal challenges from energy company Repsol and associations representing banks. The outcome of this legal battle could set a precedent for taxing other sectors with booming profits during economic downturns.

The Dutch government is set to contact 103,000 businesses with outstanding pandemic tax debts, urging them to settle their bills. Over 73,000 of these businesses have not made any payments since October 1, 2022. The Tax and Customs Administration will offer repayment plans, acknowledging that some entrepreneurs face serious payment problems or lack information about the repayment schedule after a deferral plan during the pandemic.

The article tells the story of César Aréchiga, an artist who moved into Puente Grande, a maximum-security prison in Mexico, to teach art to some of the country's most dangerous inmates as a form of therapy. Warden Ángeles Zavala, initially skeptical, allowed him to conduct a six-week art workshop. César, along with his crew including actor Patricia Ortiz and cinematographer Claudia Becerril, faced challenges such as convincing inmates to participate, dealing with the prison's power dynamics, and the emotional toll of working with convicted criminals. Despite initial doubts, the project had a profound impact on the inmates, allowing them to express themselves and reflect on their lives. However, the return to criminal life for some after release highlighted the complexity of rehabilitation. The experience was documented in a film called '45 Days in Harvar', which premiered at the Guadalajara film festival. The article reflects on the transformative power of art and the deep-seated issues within the criminal justice system.

The article discusses the political landscape in Spain following the April elections which saw no clear majority. The Spanish Socialist Workers’ Party (PSOE) is seeking to form a minority government with the support of the far-left Unidas Podemos. The entry of the far-right nationalist party Vox into parliament and the victory of PSOE are highlighted as significant outcomes. The article delves into the decline of the center-right People’s Party (PP), which suffered a severe loss, attributed to the rise of new political parties, a secessionist crisis in Catalonia, and a major corruption scandal known as el caso Gürtel. The PP's inability to manage these issues led to its downfall and the rise of Vox, which capitalized on ultraconservative sentiments. The article suggests that Spain's political dynamics are unique and do not neatly fit into the broader narrative of right-wing populism in Europe.

Spain's largest taxi union, Fedetaxi, merged with several rivals and announced plans to form a pan-European alliance to combat the influence of Uber in Brussels. The European Taxi Alliance aims to protect independent drivers' jobs and income from multinational companies like Uber. Despite protests and regulatory efforts, ride-hailing apps continue to grow in Spain and Europe. Fedetaxi's leader, Miguel Ángel Leal, emphasizes the need for a competitive professional app for taxi drivers, citing My Taxi as a model, which works exclusively with licensed taxi drivers and is set to dominate the European market after merging with Hailo.

Narrativa, a Spanish startup co-founded by David Llorente, is developing AI-powered systems to generate content for minor league sports coverage. The company is part of the automatic content generation industry, which includes other players like Narrative Science and Automated Insights. Major news organizations such as the Associated Press, Reuters, and the Washington Post are already using automation for data-heavy subjects like sports and finance. While there is some resistance in the media industry, proponents argue that automation can free up journalists for more in-depth work. Llorente believes that automatic content generation will become standard in the next five to ten years.

Catalonia is on the verge of an election that will act as a de-facto referendum on independence from Spain. The campaign begins on Catalonia's National Day, with over 1 million supporters expected to rally. If separatist parties win a majority on September 27, they may initiate secession within 18 months. The election is seen as a pivotal moment for Catalonia, Spain, and Europe. Spanish historian Alejandro Quiroga notes the uniqueness of a unilateral peaceful secession without prior agreement. Catalan President Artur Mas and his party, alongside other pro-independence groups, face opposition from a right-wing Spanish government and economic concerns from Catalan business elites. Spanish Prime Minister Mariano Rajoy warns against the 'virus of disunity,' while experts suggest compromise as the best option. Despite calls for negotiation, pro-independence figures believe it's too late to turn back.

Chile's conservative right is urging the government to apply anti-terrorism legislation against those responsible for violent attacks in the Araucanía region, where conflict over land rights between the Mapuche indigenous group and local landowners persists. The law, which allows for extended detention without charge and anonymous witness testimony, has been criticized for miscarriages of justice and stigmatizing the Mapuche. Despite President Bachelet's initial reluctance to use the law, its review was prompted by a hunger strike. The conflict has escalated over the past 15 years, with both sides refusing to compromise. Landowners demand stronger policing due to security concerns, while Mapuche activists seek political autonomy and land restitution. The debate over the anti-terrorism law's application continues to polarize opinions and exacerbate divisions.

Following the inauguration of President Michelle Bachelet, Araucanía Governor Francisco Huenchumilla apologized to the Mapuche people for historical land theft by the Chilean state. The Mapuche, Chile's largest indigenous minority, have faced poverty and marginalization, prompting renewed efforts to reclaim land and establish political autonomy. Despite some progress since the end of Pinochet's dictatorship, the pace of reform has been slow, with continued industrial presence on ancestral lands. The situation has escalated into violence, with Mapuche activists clashing with police and landowners, some of whom have formed anti-Mapuche paramilitary groups. The government's use of an anti-terrorism law against Mapuche activists has been controversial, although Bachelet has taken steps to reform it. The Mapuche organization Coordinadora Angol-Malleco remains skeptical of the government's intentions and continues to advocate for demilitarization, the release of political prisoners, and land restitution.