Publications - Tax
This edition highlights the latest developments in indirect taxation, with a special focus on the clarifications issued by the Portuguese Tax Authority (AT) regarding the measures approved under the Housing Program, namely on the application of the…
According to the Supreme Court, it is not valid for tax auditors to deal with a finding of fraud upon the law potentially being set aside by providing other adjustment alternatives in the assessment.
China has ended a long-standing tax exemption on dividends for foreign individual investors and will now impose a 20% withholding tax. Spanish tax residents should rely on the Spain-China tax treaty to mitigate the tax impact and reduce the risk of…
In a groundbreaking ruling, the Supreme Court concludes that the tax authorities cannot use transfer pricing regulations to deny the deduction of expenses that a Spanish company has incurred with third parties, even if the underlying business…
From 1 May 2026, the interim trade agreement between the European Union and the Mercosur countries is being applied provisionally. What does this mean in practice? Polish companies exporting to Argentina, Brazil, Paraguay or Uruguay may benefit from…
Order No. 114/2026-XXV, of 1 September has been published, extending the deadline for filing the Model 62 return in respect of fiscal year 2025, allowing it to be filed, without any surcharges or penalties, until the last day of the 12th month…
A change of operator can trigger a transfer of undertakings with significant legal implications for the new operator, especially in the fields of tax and employment.
The Polish government has presented a package of proposals entitled “Deregulation 2.0” concerning tax administration and tax law. Their stated aim is to simplify tax settlement and increase legal certainty by improving relations between the 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.