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  • Tax Newsletter - September 2018 | Ruling requests

  • Tax Newsletter - September 2018 | Decisions

  • Tax Newsletter - September 2018 | Judgments

  • Tax authorities cannot deny offset of a tax asset if its correctness has been recognized in a firm judgment

    The Supreme Court has confirmed that, after the correctness of a tax asset has been examined and confirmed, the tax authorities are not allowed to question its use in a later year, on the basis of the substantive res judicata principle…

  • Tax Newsletter - September 2018

  • Tax China Newsletter - March / May 2018

  • Creation of judicial magistrates in Administrative and Tax Courts

    Decree-Law no.81/2018, of October 15th, was officially published, which creates teams of judicial magistrates that have the mission to recover pending cases in administrative…

  • Insight into the Upcoming New Individual Income Tax Law: A Remarkable Revolution in Chinese Taxation

    The Individual Income Tax (“IIT”) Law of the People’s Republic of China (“China” or “PRC”, excluding Hong Kong, Macau and Taiwan) was first introduced in 1980. The prevailing IIT Law of PRC was revised in 2011 (“IIT Law 2011”). 

  • Garrigues Colombia named the best tax policy team in the Americas

    At a ceremony held last night in New York, the Garrigues Tax Department in Colombia received the Americas Tax Policy Team of the Year award. The event brought together the leading firms from 12 North, South and Central American countries,…

  • Taxand publishes a new edition of the M&A Tax Guide

  • Tax Newsletter - July 2018 | Legislation of interest

  • Tax Newsletter - July 2018 | Rulings