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Poland: How to make business decisions taking into account the Polish tax system
We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.
Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July
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.
Tax Newsletter - February 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Colombia: Main recurring legal obligations that companies must comply – First Semester 2024
In Colombia, all companies must comply with certain corporate, tax and labor obligations during the calendar year. In this document we highlight the main obligations of the first semester of 2024.
China opens 2023 individual income tax filing for residents
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.
Tax Newsletter - January 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information…
Portugal: Municipal surtax rates applicable to 2023 taxable income
The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.
Garrigues Sustainable Newsletter - January 2024
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
China’s first attempt for Advance Tax Ruling: trail implementation in Shanghai
Shanghai introduces a trial Advance Tax Ruling (ATR) system, a significant step in China's tax administration. ATR, common in countries like Spain and the U.S., allows enterprises to seek formal tax opinions on future complex tax matters,…
Tax Newsletter - December 2023
A comprehensive compilation of the main new developments in tax matters in Spain.
Spain - Tax incentives for patronage: higher personal income tax credits and corporate income tax credits
Plus, for gifts, the giver can receive goods or services from the recipient which are token in nature, and for collaboration agreements, the economic support can be in cash or in kind or consist of supplies of services where they are part of the…