Search

Garrigues

ELIGE TU PAÍS / ESCOLHA O SEU PAÍS / CHOOSE YOUR COUNTRY / WYBIERZ SWÓJ KRAJ / 选择您的国家

  • Tax Newsletter - July 2018 | Decisions

  • Tax Newsletter - July 2018 | Judgments

  • Supreme Court rules that the Spanish consolidated tax group regime was contrary to EU law when it did not allow sister companies to be consolidated

    Before the current Corporate Income Tax Law (Law 27/2014), Spanish legislation only allowed consolidation where the parent company was Spanish and this parent company’s interest in the controlled companies (also Spanish) was owned directly or…

  • Tax Newsletter - July 2018

  • Regulation of the Legal Framework of the Central Registry of Ultimate Beneficial Owners

    Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by…

  • Amendments to the Tax Incentives Statute

    Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).

  • Electronic forms have now to be made available by the tax authorities with a minimum advanced period of 120 days

    Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital…

  • What’s hotel management and what’s not (despite appearances)?

    Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').

  • General Budget Law for 2018 introduces important tax measures

    The General State Budget Law (Law 6/2018, of July 3, 2018) has brought in some interesting new tax legislation.

  • The new reporting obligation on intermediaries and relevant taxpayers for international transactions with potentially aggressive tax planning arrangements

    Council Directive (EU) 2018/822 (the Directive) of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements was published in the…

  • Tax Newsletter - June 2018 | Case Law

  • Stock option plans from companies of the technology sector may be exempt

    Ministerial Order no. 195/2018, of July 5th, was officially published, which defines the concept of “companies of the technology sector”, for the purposes of…