Publications - Accounting Law
This issue of Tax China Newsletter mainly includes: (1) Certain types of distributed profits re-invested in resident enterprise by overseas investors will enjoy beneficial tax deferral policy (Announcement of the State Administration of Taxation (…
On March 16, 2018, the OECD published an interim report addressing the tax challenges of the digital economy. This report, which, for the moment, highlights the absence of true international agreement on the matter, lays the groundwork for moving…
In its judgment of February 27, 2018, the Supreme Court analyzed whether the tax authorities could deny the application of a reduced rate or exemption in tax on oil and gas products where what is being challenged is not the use of the products but…
In its judgment of February 26, 2018, the Supreme Court modified the interpretation given by most experts and authorities and by the Directorate-General of Registries and the Notarial Profession in its decision dated June 17, 2016, ratified by the…
Tax Newsletter - February 2018
Article by Álvaro de la Cueva and Carlos Gómez-Barrero, partners of the Tax department of Garrigues in Madrid ('elderecho.com'). CONTENT IN SPANISH
Tax Portugal Newsletter - January 2018
On February 10, 2018, the Official State Gazette published Royal Decree 62/2018, of February 9, 2018, amending the Regulations on the funding of companies’ pension commitments with workers and beneficiaries, approved by Royal Decree 1588/1999…
Tax-related information issued by the competent authority.
Tax Newsletter - January 2018