Publications - Tax
The Supreme Court has concluded that the regulation governing the deduction for new fixed assets in the Canary Islands is Article 26 of the 1978 Corporate Income Tax Law and not, contrary to what the tax administration and majority jurisprudence…
According to the court, Excise and Other Special Taxes Law 38/1992, of December 28, 1992, infringed Directive 2003/96/EC, by charging the special tax on oil and gas on the natural gas used in the generation and cogeneration of electricity and heat.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
In Colombia, companies must comply with certain corporate, tax, and labor obligations throughout the year. This document highlights the main obligations to consider during the second semester of 2024.
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even…
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Contrary to the criteria previously maintained by some regional economic-administrative courts and the DGT, it is now concluded that, if contributions to equity are not taken into account when computing the increase in equity that gives the right to…
En contra del criterio que venían manteniendo algunos tribunales económico-administrativo regionales y la DGT, se concluye ahora que, si las aportaciones a los fondos propios no se tienen en cuenta para computar el incremento de los fondos propios…
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies…
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
El Plan Estratégico de la Agencia Tributaria española establece los principios que deberán guiar el uso de la inteligencia artificial para la prevención y lucha contra el fraude fiscal. Se echan de menos, no obstante, referencias expresas a derechos…