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Tax Newsletter - May 2020 | DGT Resolutions and TEAC Decisions
Tax Newsletter - May 2020 | Judgments
Supreme Court: Use of the principle of dynamic interpretation for tax treaties has limits
The Spanish Supreme Court has concluded that tax treaties cannot be interpreted on the basis of later model conventions or of the commentaries on those models.
Tax Newsletter - May 2020
Tax Measures of Supplementary Budget Bill for 2020 in Portugal
The Portuguese Government presented a Supplementary Budget Bill for 2020 that includes several tax measures. The Supplementary Budget…
COVID-19 Special Newsletter - Spain | June 15 to June 30
Garrigues has been publishing this newsletter since March 23 in an effort to bring you all the regulatory matters that week in week out required particular attention by companies in every area of business law. Since the state of emergency is…
TEAC concludes that awarded legal costs are only taxable for personal income tax purposes on the amount exceeding the actual cost of the lawsuit
The tribunal has contradicted the reiterated interpretation of the Directorate-General for Taxes (DGT), in line with the view supported by the Ombudsman in his Recommendation of July 18, 2017.
The Chilean IRS issues guidelines regarding new VAT on Digital Services
Law Nº 21,210 (the Tax Modernization Law) amended Decree-Law Nº 825 (the VAT Law), introducing a new set of services rendered by non-resident non-domiciled providers, among VAT taxable events.
Tax Newsletter - April 2020 | COVID-19 Legislation
Tax Newsletter - April 2020 | Legislation
Tax Newsletter - April 2020 | Resolution requests
Tax Newsletter - April 2020 | Decisions