Tax Newsletter - January 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…
Spain: The labor measures of Law 4/2023 and their enforceability
There is considerable uncertainty about the obligation to have protocols under Law 4/2023. It is not possible to conclude from the law whether this obligation will be effective as of 2 March 2024 or whether it is pending regulatory development.
Labor Newsletter - January 2024
Spain: Published the minimum interprofessional salary (SMI) for 2024
The Royal Decree, effective 1st January, increases the SMI by 5%, to 1,134 euros per month.
Electric car charging stations: key to the electromobility success in Mexico
El auge de los vehículos eléctricos hará necesario contar con, al menos, 38.000 electrolineras en México en los próximos 20 años, según los expertos. En este contexto, analizamos el actual marco legal para instalar y operar electrolineras en el país.
Mexico's Supreme Court determines the unconstitutionality of the reform to the Electricity Industry Law enacted in 2021
This resolution represents an important step that fosters legal certainty to all participants and investors in the energy sector in Mexico.
Highlights of 2023 Revision to Company Law of China
On December 29, 2023, marking the 30th anniversary of the enactment of the Company Law, China released the Company Law of the People’s Republic of China (2023 Revision), introducing adjustments to various aspects, including shareholder capital…
Spain: The contribution order for 2024 is published
The order establishes the maximum and minimum bases and contribution rates as of 1 January 2024. The maximum contribution base is set at 4,720.50 euros per month.
Implementation guidance documents and other news connected with the European sustainability reporting standards (ESRS)
EFRAG, the European Commission’s independent technical advisory body for preparation of the sustainable reporting standards, launched a public consultation on the first implementation guidance documents and the standards for SMEs. Furthermore, the…
Newsletter on the energy market in Chile, Colombia and Peru - January 2024
We provide the main legal and market developments for the energy sector in Chile, Colombia and Peru. Dedicated Energy teams in these countries address topics of interest to sponsors, developers, financiers and other stakeholders in the sector, such…
Garrigues Sustainable Newsletter - January 2024
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
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