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Updating on the monetary devaluation indexes
Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018,…
Approved new forms Modelo 37, 13 and 25
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the application of tax benefits related to the Personal Income Tax (PIT) and…
New IRS Model 39 Declaration for the reporting of income and withholding taxes at a flat
Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax…
EU publishes amendments to VAT legislation affecting intra-Community trade
Call-off stock or consignment stock is specifically regulated, changes are introduced into chain sales, and requirements are laid down for applying the exemption to intra-Community supplies of goods.
Double Tax Treaty between Portugal and Montenegro
Notice no. 144/2018, was officially published, which reports the fulfilment of the internal constitutional formalities for the entry into force of the Convention between the Portuguese…
Changes in Polish transfer pricing regulations in 2019
As of January 1, 2019, several amendments to Polish tax law are expected. Transfer pricing is subject to a number of new regulations which will apply to profits (losses) earned starting on January 1, 2019. The details of those amendments are as…
Garrigues and the AELR present the book 'El Régimen Fiscal de las Operaciones de Arrendamiento Financiero’ on the tax regime applicable to finance lease operations
Garrigues and the Asociación Española de Leasing y Renting (AELR) (Spanish association of finance and operating lease entities) presented the work entitled “El Régimen Fiscal de las Operaciones de Arrendamiento Financiero” at an event held at the…
Latest amendments to the VAT Directive: changes to the reverse charge mechanism and to the applicable VAT rates on electronic books
The Official Journal of the European Union published two VAT amendments this week: one extending the time period for the reverse charge mechanism in certain transactions, the other concerning the ability to charge reduced rates on electronic…
An admirable new world in international tax accounting: tax accounting 4.0?
Article by Fernando Castro Silva and Tiago Cassiano Neves, partners at Tax Practice ('Jornal Economico').
Tax Newsletter - October 2018 | News
Tax Newsletter - October 2018 | Legislation of interest
Tax Newsletter - October 2018 | Ruling requests