Publications - Tax
This new contribution will have to be charged as of 1 July 2022 over plastic or multi-material with plastic packages and in 2023 over packages made of aluminium or multi-material with aluminium.
Supreme Court holds that where the government is party in a proceeding, expert reports prepared by its public officials to defend its interests cannot be presumed objective and impartial.
Law 7/2022 of April 8, 2022 creates an excise tax on non-reusable plastic packaging and a tax on waste sent to landfill, incineration and co-incineration, which will come into force on January 1, 2023. It moreover imposes an obligation on local…
From 1 January 2021 to 31 December 2022, small enterprises with low profit will be subject to EIT of 2.5% on the part of annual Enterprise Income Tax (EIT) taxable income that is no more than CNY 1 million.
According to Announcement (2019) No. 39 issued by Ministry of Finance, State Administration Taxation and General Administration of Customs (Announcement No.39) as well as other related tax regulations, taxpayers that meet the following criteria…
On March 24, 2022, the Ministry of Finance and the State Administration of Taxation (SAT) issued an announcement regarding the Value Added Tax (VAT) exemption for the small-scale taxpayers that will be applicable from April 1, 2022 till December 31…
On March 12 2022 the Act on aid to citizens of Ukraine in connection with armed conflict on the territory of this country came into force. The special purpose act, in addition to regulating a number of issues related to the refugee’s stay in Poland…
Since the start of the invasion of Ukraine, many companies have been making donations to support relief efforts following the invasion. In this commentary we review the main corporate income tax implications of these donations for Spanish or Polish…
Corporate Income Tax taxpayers are waived from the first special payment on account (PEC) by Order 92/2022-XXII, of 14 March 2022, which had to made, when mandatory, by 31 March 2022 (when they have a tax period equal to the calendar year) or…
A decision by the Directorate General for Taxes (DGT) examines the situation of real estate sale transactions performed between October 26 and November 10 2021 and concludes that the tax does not have to be paid in these cases.