Publications - Tax
Law no.119/2019, 18 September, was officially published, which amends, among others, the transfer pricing regime, namely articles 63, 130 and 138 of the Corporate Income Tax (“CIT”) Code, which establish the transfer pricing regime, the…
On the 4th of September 2019, Law no. 97/2019 was published in Portugal’s Official Journal introducing the first amendment, approved under a parliament review, to the Real Estate Investment and Asset Management (SIGIs) regime,…
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
After being stalled for a number of years by an objection raised by Senator Rand Paul, on July 16 the U.S. Senate issued the Resolution of advice and consent to ratification of the Protocol amending the tax treaty between Spain and the U.S…
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in…
On Thursday, June 20, 2019, the State Tax Agency published the regulatory texts, proposed by the Directorate-General of Taxes, transposing into Spanish law Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of…
On Thursday, June 6, 2019, the European Commission decided to refer Spain to the Court of Justice of the European Union for “imposing disproportionate penalties on Spanish taxpayers for the failure to report assets held in other EU and EEA…
The Official Journal of the Federation has published a decree annulling the remission of taxes owed by tax debtors.
On May 16, 2019, the government published in the Official Journal of the Federation the Decree reforming article 113.III and adding an article 113.bis to the Federal Tax Code, in order to reinforce the measures being taken against the purchase and…