Tax

Garrigues

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  • China: Dealing with the future tax administration on enjoying treaty benefit for preferential tax rate on dividends

    Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies must self-assess eligibility, submit forms, and maintain documentation, as Chinese authorities rigorously verify treaty benefit claims. If the reduced rate is not applied and excess tax is paid, companies can request refunds within three years.
  • Tax Newsletter – April 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
  • This is the Artificial Intelligence Strategy in the Strategic Plan of the Spanish Tax Agency

    El Plan Estratégico de la Agencia Tributaria española establece los principios que deberán guiar el uso de la inteligencia artificial para la prevención y lucha contra el fraude fiscal. Se echan de menos, no obstante, referencias expresas a derechos de los contribuyentes y principios (como los de transparencia y proporcionalidad, o el de no discriminación) ampliamente reconocidos y cuya protección resulta esencial en este ámbito.
  • Garrigues wins three awards from 'El Confidencial', including best law firm

    At the gala presentation of the II Edition of the El Confidencial Business Lawyer Awards, held last night in Madrid, Garrigues won three awards: Best Law Firm, Best Tax Team and Best Firm Lawyer by Fernando Vives, executive chairman of the firm.
  • Peru: The deadline is approaching for Peruvian consortia, funds and trusts to submit the declaration of ultimate beneficial owner

    Any Peruvian or foreign company or investor who directly or indirectly participates in the results or exercises effective control of the legal arrangement shall take into account the declaration to be made within the first 20 days of July 2024.
  • Tax Newsletter - March 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
  • Poland: How to make business decisions taking into account the Polish tax system

    We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.
  • Spain: Time of imputation of refunds of taxes declared unconstitutional

    The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive interpretation of this concept of “non-consolidated situation”. We review what these limitations consist of and how to allocate any refunds obtained.
  • Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July

    The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
  • Tax Newsletter - February 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.