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Garrigues brings in Javier de la Vega as a partner to strengthen its team in Peru and its tax practice in Latin America
Garrigues has strengthened it’s the Latin American tax practice by bringing in Javier de la Vega as a partner at the Lima office. Garrigues’ tax team in Latin America comprises seven partners and over 40 professionals, working from offices in…
New book in the Garrigues Collection: ‘General Anti-Avoidance Rules in Spanish and European Tax Case Law’
This week saw the publication (in Spanish) of General Anti-Avoidance Rules in Spanish and European Tax Case Law by tax partner Abelardo Delgado.
Financial and Tax Report obligation for multinational groups (Country-by-Country Report)
We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to…
Spain is set to eliminate in its Budget Law the “regionalization” of the Tax on Hydrocarbons
The Bill for the 2018 General State Budget Law includes a measure which will eliminate the “regionalization” of the Tax on Hydrocarbons (IH), resulting in an increase in the rate of taxation at central government level.
CIT – Extension of the deadline for the submission of form “Modelo 22”
Order no.º 132/2018 XXI, of 9 April, was disclosed in the Portuguese Tax Authorities' website, extending…
Overpayment caused by a failure to take tax relief gives rise to late-payment interest
Tax Newsletter - March 2018
The European Commission launches its proposals for the taxation of the digital economy
On March 21, 2018 the European Commission announced the submission of two legislative proposals to the European Council and the Parliament, with a view…
The OECD and the European Union further shape their approaches to taxation of the digital economy
On March 16, 2018, the OECD published an interim report addressing the tax challenges of the digital economy. This report, which, for the moment, highlights the absence of true international agreement on the matter, lays the groundwork for moving…
New IRS Model 3 Declaration for the year of 2018
Following the approval, by Ordinance no. 385-H/2017, of 29 December, of the new model forms of the Model 3 Declaration and respective filling instructions, to be used from 2018 and to…
Tax China Newsletter - January / February 2018
This issue of Tax China Newsletter mainly includes: (1) Certain types of distributed profits re-invested in resident enterprise by overseas investors will enjoy beneficial tax deferral policy (Announcement of the State Administration of Taxation…
Reduction of Special Payment on Account in 2018
An information note was published by the Tax and Customs Authority, which clarifies the conditions applicable to the…
Supreme Court’s radical shift: formal breaches in special and excise taxes cease to be essential
In its judgment of February 27, 2018, the Supreme Court analyzed whether the tax authorities could deny the application of a reduced rate or exemption in tax on oil and gas products where what is being challenged is not the use of the products…