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Portugal: Extension of the deadline for the communication of December 2025 invoices
Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any…
Cross-border remote work and international taxation: the OECD updates its Model Tax Convention
The update introduces new guidelines on when remote work can create a permanent establishment for the employer and adjusts articles 5, 9, 25, and 26 of the Model Convention, among other changes.
Tax Newsletter - November 2025
In the Garrigues’ Tax Newsletter, we compile each month the most relevant updates in this practice area: court rulings, decisions, regulations…
Tax liability after the recent jurisprudence of the Supreme Court
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability…
Spain - New Sustainable Mobility Law: this is the regulatory framework for an orderly transition to a new transport system
The law sets out the roadmap for decarbonizing transport in Spain, establishes a new framework for coordinated planning, strengthens the role of public transport, and promotes the modernization of the mobility system. Among its measures, it…
Tax certainty redefined: Shanghai formalizes advance tax ruling measures
Shanghai has moved from a pilot approach to a formally implemented stage with the introduction of a new normative document for advanced tax rulings (ATR). Building on the experience of the earlier trial measures, the new measures expand the…
Mexico publishes the 2026 economic package decrees
On November 7, 2025, the decrees enacting the Federal Revenue Law for the 2026 fiscal year were published in the Official Gazette of the Federation, whereby various amendments, revisions and repeals to the Federal Tax Code and the Law on the…
Teleworking and permanent establishment? The new keys to the OECD convention
The OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a…
Tax Newsletter - October 2025
The European Union simplifies the carbon border adjustment mechanism for small importers of goods
The new ‘de minimis’ exemption substantially reduces administrative burdens for the vast majority of importers, while maintaining environmental and climate objectives.
Portugal Indirect Taxes Newsletter – N.º 4
This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the…
Portugal: Update of the monetary devaluation coefficients for 2025
The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.