Publications - Tax
These are Spain's measures to prepare for a no-deal Brexit in the fields of employment, judicial cooperation, financial services and customs
The Spanish government has adopted a range of contingency measures to prepare for the event of the United Kingdom leaving the European Union without an agreement on March 30, 2019. They are temporary measures approved through Royal Decree-Law 5/2019…
CJEU rules on withholding tax exemptions under the Parent Subsidiary and the Royalty and Interest directives
The Court of Justice of the European Union (CJEU) has rendered two judgments that bring significant elements for interpreting the Parent Subsidiary Directive (PSD) and the Royalties and Interest Directive (RID). Both judgments were rendered on…
Changes in Polish transfer pricing regulations in 2019
As of January 1, 2019, several amendments to Polish tax law are expected. Transfer pricing is subject to a number of new regulations which will apply to profits (losses) earned starting on January 1, 2019. The details of those amendments are as…
What’s hotel management and what’s not (despite appearances)?
Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').
A new Act is to come into force on 14 June on Support for New Investments (creating the “Polish Investment Zone”) under which it will be possible to recover a major portion of outlays incurred for new investments (up to 70%)
The newly introduced support is CIT relief granted for a period of between 10 and 15 years, constitutes state aid, and is classified as regional aid.
The European Commission launches its proposals for the taxation of the digital economy
On March 21, 2018 the European Commission announced the submission of two legislative proposals to the European Council and the Parliament, with a view to ensuring the fair taxation of digital business activities in the EU.
Portugal - Tax benefits to forest management entities
Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.
Most likely as of 1 January 2018 changes will come into force putting an end to taxpayers’ freedom to proceed with VAT specified on an issued invoice as they will
This is due to plans to introduce a VAT split payment model. The introduction of the new legislation will also lead to other changes with regard to VAT, so it would be advisable to begin preparing for the enactment of the new legislation now.
68 countries sign the Multilateral Convention
On Wednesday, June 7, as scheduled, Paris saw the signing of the Multilateral Convention through which thousands of bilateral tax treaties will be modified. The Multilateral Convention was signed by 68 countries, and another 8 expressed their…
“Country-by-country report return” (form 231) is approved
The Official State Gazette of December 30 has included the publication of Order HFP/1978/2016, of December 28, approving form 231, “Country-by-Country Report Return”, which will be filed for the first time for periods commencing on or…
Royal Decree-Law 3/2016. Tax measures aimed at the consolidation of public finances
On December 3, 2016 the Official State Gazette (BOE) published Royal Decree-Law 3/2016, of December 2, 2016 adopting measures in the tax field aimed at the consolidation of public finances and other urgent social security measures (“the Royal…
Approval of the Multilateral Convention which will change thousands of bilateral tax treaties
Yesterday, November 24th, more than one hundred States approved the so-called “Multilateral Convention” in order to amend bilateral tax treaties. This “Multilateral Convention to implement tax treaty related measures to prevent…