Publications - Tax
Garrigues Portugal offers a detailed analysis of the legal regime of Real Estate Investment and Management Companies (SIGI) in the latest edition of the EPRA Global REIT 2021 Study. The firm's experts explain the key factors to take into…
Royal Decree-Law 17/2021, of September 14, 2021, on urgent measures to reduce the impact of the steep rise in natural gas prices on the gas and electricity retail markets (RDL 17/2021) came into force on September 16, 2021. It contains a raft of…
On 8 September, the Polish Government referred to the Parliament (Parliamentary document No 1532) a proposal for extensive changes concerning, among other things, tax law, and affecting the tax situation of both foreign investors and domestic…
Taxpayers should pay attention to the following Chinese tax regulation updates regarding outbound remittance in China: one record filing for multiple remittances under one contract and the cancelation of the Local Tax Surcharges related to…
On August 13, 2021 the Chilean IRS (Servicio de Impuestos Internos) issued Exempt Resolution No. 95 (Resolución Exenta No. 95), establishing the instructions to implement the registration under the new voluntary Registry of Foreign or International…
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows.
The Portuguese Government approved a new review of the flexibility scheme on VAT obligations compliance and regarding PDF invoices through Dispatch n.º 260/2021-XXII, of 27 July.
The Government approved new extensions of deadlines to comply with the following tax obligations:
According to the National Appellate Court, this penalty cannot be imposed if no loss has arisen for the public purse.
The law, which came into effect the day after its publication, includes important changes to a number of taxes. They include making sweeping amendments to the international fiscal transparency rules, replacing “tax haven” with “non…