Publications - Tax
According to the court, where an assessment is set aside the tax authorities only have a second chance to issue a new administrative measure, regardless of the reasons for ordering it to be set aside.
European Union recommends the use of tax incentives to reconcile sustainability with competitiveness
Following on with bringing flexibility to the rules on tax incentives to achieve decarbonization of the economy while staying competitive, the European Commission has approved the State Aid Framework to support the Clean Industrial Deal and…
This expansion of the investment possibilities of the RIC is carried out with the declared purpose of overcoming the housing emergency situation in the Canary Islands.
The National High Court fully accepts the application of the principle of free movement of capital to third countries for income from real estate leases, although there is no case law of the CJEU for the specific case of this type of income.
The Free Trade Agreement between Mexico and the European Union (FTAEU) has been in force for 25 years, establishing itself as one of the most important free trade agreements among the many signed by Mexico. Since its entry into force in 2000, it has…
The declaration to communicate the starting period of submission to the Global Minimum Tax (GMT) has been approved. This regime imposes the payment of a global minimum tax on large multinational and national groups with annual consolidated revenues…
According to the court, the adjustment will depend on whether there are unrealized gains to be adjusted immediately or foreseeably and must be consistent with the logic of the tax neutrality regime, by preventing the adjustment from causing double…
Portugal reviews the list of countries, territories, or regions with clearly more favourable tax regimes (commonly referred to as 'tax havens'), excluding Hong Kong, Liechtenstein, and Uruguay from the list.
The Supreme Court has put an end to a traditional debate in the field of the benefits of the family business regime in the inheritance and gift tax, by ruling that (contrary to what the Administration and some courts had been arguing), no additional…
The court rejects the asymmetry of interest rates, depending on whether it concerns deposits made by the Spanish subsidiary or amounts received by it as a loan; and emphasizes that the remuneration of the leading entity must be in accordance with…