Publications - Accounting Law
The proposed changes are a sign of the adoption of a more flexible approach to the analysis of these intra-group services, based mainly on reasonably foreseeable profits, which could also avoid automatism in tax regularizations.
In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.
In recent years, the courts have issued numerous and important resolutions and judgments that we review below, which have been shaping an abundant doctrine on the concepts of center of economic interests, center of vital interests or sporadic…
The deadline for submitting the Corporate Income Tax return (Model 22) for 2025 has been extended to 30 June 2026. Companies with a tax period corresponding to the calendar year may file the return and pay any tax due by this deadline without…
Mexican tax authorities are strengthening their enforcement actions related to payroll tax compliance through the use of cross-checking tax information obtained from other governmental authorities. Companies, particularly those operating across…
Portugal has extended the deadline for filing the Global Minimum Tax returns for the 2024 fiscal year to 30 September 2026, giving multinational and large domestic groups more time to meet these complex obligations without penalties.
According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update…
This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In…
The Supreme Court stresses that the prior information that must be given to the taxpayer on his rights and the terms and scope of the action is not satisfied with the delivery of the informative annex that usually accompanies the communication of…
The CJEU has reiterated that courts must provide adequate reasons for deciding not to refer a question for a preliminary ruling, even where the parties have not requested this; and the Supreme Court has strengthened the principle of legitimate…
In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.
Poland is preparing a key reform of tax reliefs for investors which, among other things, introduces the Electronic Platform of the Polish Investment Zone (ePSI), extends the validity of exemptions to 20 years and makes the rules on existing projects…