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Legal Insights On The Chinese Laws - December 2017
A brief introduction on key PRC laws and regulations recently issued by relevant authorities.
New end-of-year tax legislation (2017) - Amendments to the regulations on a number of taxes
The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 2017, extending and approving various tax measures and other urgent employment- and social security-related measures (the “Measures Royal Decree-…
Portugal - Country-by-Country report
Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website,…
A new tax system for the digital economy in the European Union
At its meeting held on December 5, 2017, the Economic and Financial Affairs Council of the European Union (ECOFIN) approved its conclusions on taxation of the digital economy in the EU. These conclusions are part of the broader objective of the…
Portugal - Budget Law for 2018
Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.
Portugal - Addition rate over CO2 emissions
Ministerial Order no. 384/2017, of December 28th, was officially published, which sets the addition rate over CO2 emissions, provided in article 92-A of the Excise Duty…
Portugal - Impairment Losses
Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for…
Budget Proposal 18 - Still Waters
The Portuguese Budget Billfor 2018 was presented to the Parliament on 13 of October 2017.
Portugal - List of cooperative jurisdictions
Ministerial Order no. 383-B/2017, of December 21st, was officially published, which approves the list of cooperative jurisdictions referred on article 2.º/4, of …
Portugal - Country-by-Country Report
Ministerial Order no. 383-A/2017, of December 21st, was officially published, which approves the Country-by-Country report, together with its respective annex I,…
Spain - Tax Newsletter - November 2017
November newsletter prepared by professionals from the Tax Department.
Portugal - Eletronic proceeding of documents
Ministerial Order no. 380/2017, of december 19th, was published, which regulates the electronic proceeding of documents in the Administrative Courts, Tax Courts,…
