Publications - Tax
The growing digitalisation of taxpayers' personal and professional activity raises new challenges for the protection of privacy and calls for the recognition and regulation of a genuine “protected digital domicile”, distinct from the physical…
In a novel judgment, the Supreme Court rejects that, under the former consolidated text of the Corporate Income Tax Act (TRLIS) preceding the current tax law, the deferral inherent in the neutrality regime could be rejected on the basis that the…
The measures approved by the Chilean Congress contemplate significant changes aimed at boosting investment and economic growth, including tax reductions, new tax credits, and incentives to attract capital to the country.
The conclusion of the court could have implications for other municipal taxes, in relation to which the regulations establish similar rebates.
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.
According to the court, these rules specifically address the pricing of related-party transactions and therefore cannot be relied on to conclude that expenses arising from a restructuring decision made by the group are not deductible if those…
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.
The court dismisses the appeal of the State Attorney's Office, concluding that there is already jurisprudence of the court itself and that the need for a new pronouncement is not appreciated.
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…