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CJEU rules on withholding tax exemptions under the Parent Subsidiary and the Royalty and Interest directives
The Court of Justice of the European Union (CJEU) has rendered two judgments that bring significant elements for interpreting the Parent Subsidiary Directive (PSD) and the Royalties and Interest Directive (RID). Both judgments were rendered on…
Jesús Gascón, Director General of the State Tax Agency (AEAT): “Following approval of UNE standard 19602, companies must be more transparent in their tax strategies”
As a precursor to the March 12, 2019 Conference on Tax Compliance and Best Practices, organized by the legal publishing house Lefebvre, on February 12 Garrigues hosted a session titled “UNE standard 19602 and the State Tax Agency”.…
It has been approved the Regime of communication of financial information of beneficiaries residing in Portugal
Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law…
It was approved the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola
Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of…
Extension of period for reporting taxes levied by the Canary Islands
Due to the strike currently taking place by the personnel of the public entity Gestión Recaudatoria de Canarias, S.A. (GRECASA), which may make it impossible to file tax returns and self-assessments on time, the Tax Department of the…
Tax Newsletter - January 2019
This month’s newsletter analyzes the new UNE standard 19602 on tax compliance, which helps companies to adopt protocols to ensure compliance with tax legislation. It also contains a roundup of the most significant judgments, ruling requests and…
Tax Newsletter - January 2019 | Miscellaneous
Tax Newsletter - January 2019 | Legislation of interest
Tax Newsletter - January 2019 | Ruling requests
Tax Newsletter - January 2019 | Judgments
Tax compliance: UNE standard 19602 will help establish good tax practices
Companies will have access to a tool helping them adopt protocols for the adoption, implementation, maintenance and enhancement of compliance programs in the field of tax law.
The taxpayers covered by the automatic income tax return have been established
Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese…