Publications - Accounting Law
The new tax related regulations issued by Chinese government for you as part of our retainer services and below please find our first edition. In this news brief, you may also find Garrigues Insight as an introduction on the content of the new rules…
The Budget Bill for 2016 was presented to the Parliament on 5 February 2016. The Budget Bill provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…
Over recent years huge advances has been made in the development of legislation on automatic exchange of information systems to step up the battle against the existence of financial assets hidden from the authorities.
Royal Decree-Law 14/2013 introduced into corporate income tax law a regime for the conversion of deferred tax assets (“DTAs”). The regime consisted of a new timing of recognition rule in the tax base for certain provisions for the…
On September 22, 2015, Law 34/2015, of September 21, 2015, partially amending General Taxation Law 58/2003, of December 17, 2003 was published in the Official State Gazette. It will enter into force, in general, twenty days after its publication in…
Royal Decree 634/2015, of July 10, 2015, approving the Corporate Income Tax Regulations (the “RIS”) was published in the Official State Gazette on July 11, 2015. What has actually been approved is a new set of regulations to adapt and…
The Official State Gazette of July 11, 2015 has published Royal Decree-Law 9/2015, of July 10, 2015, on urgent measures to reduce the tax burden on personal income taxpayers and other urgent economic measures.
On June 11, 2015, the Official State Gazette published Royal Decree 633/2015, of July 10, 2015, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007 (the “Personal Income Tax Regulations” or…
Updates on Enterprise Income Tax Treatments for Restructuring
Circular 16, Circular 7, Circular 109 and Circular 14.
Law 28/2014, of November 27, 2014, amending, among others, the Value Added Tax Law has brought about, among many other new elements, a significant change to how import VAT is assessed.