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Publications - Tax

  • News Polska 9-2012

    2013 VAT changes – be prepared for the revolution! The year 2013 will bring significant changes to the VAT Law in Poland. A part of the amendments will come into force on January 1, another on April 1 and the true revolution is expected on January 1…

  • The European Commission announces a new plan against international tax fraud

    On December 6, 2012, the European Commission published a Communication addressed to the European Parliament and the Council setting forth a series of proposals which, in the short-, medium- and long-term, should help improve the fight against tax…

  • Tax measures to boost the spanish real estate market (I)

    It is not all bad news in the area of real estate taxation in Spain. It is true that the Spanish Government has been forced, by pressure from Brussels, to raise the VAT rate on residential property from the current 4% to 10% starting next year. It…

  • Updates Tax 8-2012

    ANTI-TAX FRAUD MEASURES

  • Some current trends in taxation in emerging markets: Brazil, China and India

    The gradual transition of the BRIC economies towards a focus on domestic growth is matched by a corresponding shift in tax policy. The following article considers the development of taxation in Brazil, China and India, particularly with regard to…

  • Updates Tax 7-2012

    TAX PREPAYMENTS: FORMS 202 AND 222

  • Updates Energy 4-2012

    Bill on Tax measures in the area of the environment and energy sustainability

  • Tax amnesty

    The vast majority of readers are surely aware of the opportunity currently open in Spain for filing a special tax return that, in return for paying a limited amount, would put an end to any existing income tax contingencies. 

  • Updates Tax 6-2012

    FINANCE COSTS: RULING BY THE DIRECTORATE-GENERAL OF TAXES OF JULY 16, 2012

  • Updates Tax 5-2012

    NEW TAX LEGISLATION IN ROYAL DECREE-LAW 20/2012

  • Updates General State Budget Law 1-2012

    The General State Budget Law for 2012 was published in the Official State Gazette on June 30, 2012 (Law 2/2012, of June 29, 2012). We summarize below the main new changes contained in that law, in particular those made in the areas of tax, labor,…

  • Updates Tax 3-2012

    CORPORATE INCOME TAX PREPAYMENT FOR APRIL 2012