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Sam Edwards

Barcelona, Spain
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About Sam
Sam Edwards has worked as a correspondent for Reuters and Bloomberg Industry and written for The Guardian Long Read, Politico.eu, and The Nation, among others. His work has been supported by the European Centre of Journalism and the Pulitzer Center.
Spanish French
Business Politics Investigative Reporting

UK Court Limits Definition of Chargeable Gains

25 Mar 2024  |  news.bloombergtax.com
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 Floats New Dividend Tax as Part of Reform Legislation

08 Mar 2024  |  news.bloombergtax.com
Chile’s Finance Ministry proposed a new tax on the distribution of dividends as part of broader tax reform efforts. This proposal follows the rejection of a previous plan by Congress, which was a significant setback for President Gabriel Boric. The ministry presented the plan to opposition party representatives, whose support is essential for the legislation's approval. The proposal also includes reforms to treat corporate and income tax separately.


31 Dec 2023  |  www.dawn.com
The article explores the cultural and historical significance of ghost stories associated with abandoned Second World War airfields in the UK, focusing on the new Disney+ film 'The Shepherd,' based on Frederick Forsyth's short story. It highlights the evocative nature of these airfields, which have inspired various films and books, and discusses the profound impact of these sites on the rural landscape and collective memory. The narrative intertwines personal experiences, historical events, and the lingering presence of the past, emphasizing the deep connection between these ghostly landscapes and the history they embody.

Chile Lost Half of Corporate Tax to Evasion Over Two-Year Span

07 Dec 2023  |  news.bloomberglaw.com
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 Introduces New Advance Tax for Oil, Gas Companies

04 Dec 2023  |  news.bloomberglaw.com
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.

Colombia’s Introduction of Tax Arbitration a ‘Big Advance’

24 Nov 2023  |  news.bloombergtax.com
Colombia is proposing the introduction of arbitration in tax disputes to alleviate court congestion, marking a significant step forward. The Finance Ministry supports this move, and tax professionals like Juan David Velasco from Baker & McKenzie view it as a beneficial alternative dispute resolution tool for conflicts with the DIAN.

Latin American Countries Focus on Tax Evaders to Raise Revenue

15 Nov 2023  |  news.bloombergtax.com
Latin America's major economies, including Chile, Argentina, and Mexico, are intensifying efforts to combat tax evasion by auditing multinationals and wealthy individuals instead of raising tax rates. Mexico is particularly focusing on transfer pricing compliance among multinational groups, with some countries bringing criminal charges against alleged offenders to boost revenue for social spending and debt payments.

Argentina, Chile Crack Down on Evaders of Labor, Sales Taxes

30 Oct 2023  |  news.bloomberglaw.com
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 Seeks to Lure Foreign Investors With Tax Deduction

16 Oct 2023  |  news.bloombergtax.com
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.

The Shepherd: Disney's ghostly new Christmas tale evokes the eerie qualities of Britain's abandoned second world war airfields

10 Oct 2023  |  EconoTimes
Disney's new Christmas film, The Shepherd, based on Frederick Forsyth's short story, explores the eerie qualities of Britain's abandoned World War II airfields. Set in 1957, it follows a young RAF pilot's ghostly encounter with an old fighter-bomber. The film draws on Forsyth's experiences as an RAF pilot and fits into a tradition of post-war ghost stories inspired by decaying airfields. The narrative highlights the historical significance and haunting presence of these sites, echoing themes from earlier films like The Way to the Stars and Twelve O’Clock High.

Colombia Looks to Lower Corporate Tax Rate to 30% in Years Ahead

08 Oct 2023  |  news.bloombergtax.com
Colombia's finance minister, Ricardo Bonilla, announced plans to reduce the corporate tax rate from 35% to 30% over the coming years to stimulate the economy and shift the tax burden towards individuals. This proposal, initially part of the 2022 tax reform, aims to address the country's recent economic challenges and would be implemented gradually.

The Diplomat: Netflix show suggests the US-UK special relationship needs some TLC

05 Oct 2023  |  EconoTimes
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.

E-Commerce Delivery Tax Warps Competition, Spanish Agency Says

05 Oct 2023  |  news.bloombergtax.com
Spain’s National Commission for Markets and Competition plans to challenge Barcelona’s recently enacted delivery tax on e-commerce companies in court, arguing that it distorts competition by only applying to goods bought online. The tax, introduced by the Barcelona city council, imposes a 1.25% charge on income from goods delivered to homes by postal companies, applicable only to e-commerce companies with over 1 million euros in annual revenue. The mayor’s office stated that the new charge aims to raise revenue and level the playing field with brick-and-mortar stores.

Chile’s Crackdown on Wealthy Tax Dodgers Drives Revenue Surge

04 Oct 2023  |  news.bloombergtax.com
Chile's wealthiest taxpayers contributed nearly 285 billion Chilean pesos in income tax revenue last year due to a compliance crackdown by the tax authority. The tax agency identified almost 14,000 high-income taxpayers who were under-declaring their income or assets, leading to a significant increase in declared amounts from those earning more than $150,000 annually.

Chile Senate Approves Amendments to Tax Treaty With Brazil

04 Oct 2023  |  news.bloomberglaw.com
Chile’s Senate unanimously approved updates to its tax treaty with Brazil to align with international regulations, specifically the Base Erosion and Profit Shifting protocol by the Organization for Economic Cooperation and Development. The treaty, originally signed in 2001, was debated and approved with remarks from Sen. Iván Moreira.

Chile Tax Service Charges Three Companies Over Fake Invoices

04 Oct 2023  |  news.bloombergtax.com
Chile’s tax authority has filed criminal charges against three companies—Inversiones Guayasamín SPA, Inversiones DAS Limitada, and Comercial Textil Ziko Limitada—for allegedly providing almost 10,000 fake invoices worth nearly 13 billion Chilean pesos ($15 million) to over 100 clients between 2021 and 2023. The representatives of these companies, Daniel Sauer, Ariel Sauer, Alberto Sauer, and Darío Cuadra, have been implicated in the fraudulent activities.

Argentina Delays Fuel Levy Hike Again While Shortages Persist

04 Oct 2023  |  news.bloomberglaw.com
Argentina will delay a planned increase in fuel tax until February 2024 due to ongoing fuel shortages. The Economy Ministry highlighted that changes in the fuel levy, a consumption tax, would directly impact consumer prices due to the inelastic demand for fuel.

Spain Collected $18.6 Billion Last Year From Tax-Fraud Crackdown

03 Oct 2023  |  news.bloomberglaw.com
Spain’s tax authority collected approximately 17 billion euros ($18.6 billion) from anti-fraud operations in 2022, targeting multinationals and wealthy individuals. The Agencia Tributaria reported a slight decrease from the 16.895 billion euros collected in 2021. The results exclude investigations into abuse of payments by installments, which had previously contributed significantly to collections. Spain’s finance minister, María Jesús Montero, has prioritized tackling tax fraud.

Chile Aims to Tackle Banking Secrecy to Pursue Tax Evasion

02 Oct 2023  |  news.bloombergtax.com
The Chilean government, led by President Gabriel Boric, plans to introduce a bill to Congress aimed at lifting banking secrecy to combat tax evasion and avoidance. This proposal is part of a broader package of over 200 measures designed to fight corruption, including the establishment of a register of ultimate beneficial ownership.

Argentina to Require Companies to Self-Report Money Laundering

02 Oct 2023  |  news.bloombergtax.com
Argentina mandates companies to self-report suspected money laundering and terrorism financing, extending compliance to shell companies and ultimate beneficial owners. The new rules, effective Tuesday, align with Financial Action Task Force guidelines and follow a unanimous parliamentary vote to reform the anti-money laundering bill, establishing registers of beneficial owners and service providers.

Barcelona Wants to Push Cars Out and Reclaim Roads as Public Space

01 Oct 2023  |  www.vice.com
Barcelona is implementing an ambitious urban design plan to transform road space by creating 'superblocks,' which limit vehicle traffic and increase pedestrian areas. The initiative aims to reduce noise and air pollution, promote social cohesion, and reclaim public space. The first superblock in Poble Nou has received mixed reactions from residents, with some concerns about parking and traffic. The project has garnered international attention, with cities like Paris and New York showing interest. Key figures include Salvador Rueda, the architect of the superblock system, and Janet Sanz, a city councillor advocating for the project.

Mexico’s Compliance Crackdown Helped Fuel Tax Revenue Surge

29 Sep 2023  |  news.bloombergtax.com
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 Wealth Tax Beats Revenue Forecast as EU Mulls Stance

20 Sep 2023  |  news.bloombergtax.com
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 Collected $18.6 Billion Last Year From Tax-Fraud Crackdown

01 Aug 2023  |  news.bloombergtax.com
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.

The Cop-Fighting, Acid-Slinging Vandals of Chile's Protest Movement

22 Jul 2023  |  www.vice.com
May saw heightened violence in Chile's long-running student protests, with incidents including the killing of two protesters and a critical injury from a water cannon. The encapuchados, masked vandals, are a small but identifiable group within these protests, often clashing violently with police. Experts like Igor Goicovic Donoso and Sergio Grez Toso attribute this violence to deep-seated social inequality and economic exclusion. The police's aggressive tactics are also criticized for exacerbating the violence. Despite various attempts to curb the unrest, the violence persists, reflecting ongoing social struggles in Chile.

Mexico Offers Tax Free Investments to Boost Southeast

06 Jun 2023  |  news.bloomberglaw.com
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.

Catalan parliament to defy Spanish ban on independence debate, official says

The Diplomat: Netflix show suggests the US-UK special relationship needs some TLC

15 May 2023  |  tolerance.ca
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 Raids 70 Construction Businesses in Fraud Crackdown

27 Apr 2023  |  news.bloomberglaw.com
Spanish authorities conducted a nationwide raid on 70 construction companies as part of a significant fraud crackdown. The operation, involving hundreds of agents and police, focused on businesses showing signs of unexplained wealth or unusually low reported earnings for the sector, according to the tax authority.

Spain to Send Out 330,000 Friendly Crypto Tax Payment Reminders

11 Apr 2023  |  news.bloomberglaw.com
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 Windfall Levy Case Opens Path to Taxing Sectors Beyond Oil

10 Apr 2023  |  news.bloomberglaw.com
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.

Spain Windfall Levy Case Opens Path to Taxing Sectors Beyond Oil

10 Apr 2023  |  news.bloombergtax.com
Spain's new windfall profit tax targeting banks and energy companies, approved by parliament and effective from January 1, is facing legal challenges from Repsol and banking associations. This tax aims to raise billions of euros from sectors with soaring profits during the economic downturn, potentially setting a precedent for taxing other booming sectors.

Netherlands Still Chasing Thousands of Businesses Over Covid Debt

09 Mar 2023  |  news.bloomberglaw.com
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.

Portrait of a killer: art class in one of Mexico’s most notorious prisons

09 Feb 2023  |  www.theguardian.com
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.


12 Jun 2019  |  Foreign Affairs
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.

European Taxi Unions Merge to Create United Front Against ‘Uber Lobby’

01 Nov 2016  |  www.vice.com
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.

An Algorithm May Soon Cover Your Local Sports Team

06 Sep 2016  |  www.vice.com
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.

There's No Going Back': Why Spain and Catalonia Are on Immediate Collision Course Over Independence

11 Sep 2015  |  www.vice.com
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.

An Anti-Terror Law is Inflaming Tensions in Chile's Indigenous Turf War

23 Jul 2014  |  www.vice.com
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.

Chile Is Locked in a Drawn-Out Battle with Its Indigenous Population

15 Apr 2014  |  www.vice.com
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.

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