Publications

Royal Decree-Law 12/2012, summarized in our Tax News Bulletin 2/2012, gave individuals and enterprises the option to disclose any assets or rights not deriving from income reported for personal income tax, corporate income tax and nonresident income…

Royal Decree-Law 12/2012, summarized in our Tax News Bulletin 2/2012, gave individuals and enterprises the option to disclose any assets or rights not deriving from income reported for personal income tax, corporate income tax and nonresident income…

New Legislation in Spain and Portugal

In a tax audit it is not unusual for the taxpayer to provide fresh documents, not produced earlier, to defend itself when it appeals to the economic-administrative tribunal or even in the judicial review proceeding. The Spanish courts and tribunals…

The current worldwide economic context has prompted multinational groups to embark on corporate restructurings leading them very often to uproot all or part of their operations to other countries, which can in some cases lower their taxable profits…

2011 AMENDMENTS ON THE FOREIGN INVESTMENT INDUSTRIAL GUIDANCE CATALOGUE OF THE PEOPLE’S REPUBLIC OF CHINA

Garrigues is pleased to present its seventh issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. Below you will find a set of updates, comments and…

We comment on diverse consultations and recent judgments in which there are analyzed several aspects related in order taxation of the transmitted assets or those that are re-invested.