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New declaration form “Modelo 40” for the reporting of payments through ATM and other electronic means
Ordinance no. 64/2018, of 5 March was published today, which approves the new declaration form and respective filling instructions called “Modelo 40 - Value of Payment Flows”, through…
RERE: Deduction of irrecoverable debts
Last Saturday the new Extra-judicial Regime for Corporate Recovery ("RERE"), created by Law no. 8/2018, of 2 March, came into force. This initiative is inserted in a government’s…
Municipal surtax: applicable rates in 2018 disclosed
Ruling no. 20198/2018, of 21 January, was disclosed, which contains information regarding the…
The Supreme Court makes an unexpected change to the legal treatment of executive directors’ compensation
In its judgment of February 26, 2018, the Supreme Court modified the interpretation given by most experts and authorities and by the Directorate-General of Registries and the Notarial Profession in its decision dated June 17, 2016, ratified by…
CRS - List of participating jurisdictions
Ordinance no. 58/2018, of 27 February, was officially published, amending Ordinance no. 302-D/2016, of 2 December, concerning…
The labour courts are competent to resolve income tax issues arising between companies and their employees
Tax Newsletter - February 2018
The personal income tax treatment of bitcoins and cryptocurrencies
Article by Álvaro de la Cueva and Carlos Gómez-Barrero, partners of the Tax department of Garrigues in Madrid ('elderecho.com'). CONTENT IN SPANISH
Major taxpayers obliged to issue electronic invoices
A new ruling by the DIAN, no. 010 dated February 6, 2018, requires major taxpayers - i.e. those classed as such pursuant to ruling no. 076 of 2016 - to issue electronic invoices in accordance with the provisions of decree 2242 of 2015. The tax…
Garrigues bolsters its tax practice in Brazil with the incorporation of Daniel Dix
Daniel Dix has more than eighteen years’ tax experience, most recently as a partner of PricewaterhouseCoopers (PwC). Daniel is a renowned expert in the area of indirect taxation and has participated in major transactions and advised large…
Gains on sales of bitcoins are not taxed under Portuguese tax law
Tax Portugal Newsletter - January 2018
The new manual of tax benefits sets the rules of the game for the valuation of advertising
New regulation will allow the disposal of pension funds after 10 years, before retirement
On February 10, 2018, the Official State Gazette published Royal Decree 62/2018, of February 9, 2018, amending the Regulations on the funding of companies’ pension commitments with workers and beneficiaries, approved by Royal Decree 1588/1999, of…