Publications - Tax
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive…
We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.
The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
China’s State Administration of Taxation announces the 2023 individual income tax filing period for residents, detailing circumstances that a taxpayer is obliged to report, with options for self-filing, employer-assisted, or trustee handling.
In a recent binding ruling, the DGT has relaxed its position and allowed environmental credits to be claimed within the maximum application period of 15 years, even where the investments were made in years that have already been inspected.
The BEFIT Directive will be compulsory for groups whose consolidated revenues, for at least two of the preceding four years, have reached 750 million euros. It regulates in detail, among other aspects, the manner of determining the common tax base…
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…
The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.