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  • European Union: The handling fee for e-commerce is applicable from the 1st of November of 2026

    The handling fee, initially set at 2 euros, may be reviewed periodically in light of actual costs.

  • Polish tax reform for 2027: higher CIT for the largest taxpayers and changes to PIT

    Proposed changes to Poland’s income tax rules could increase the tax burden on some businesses from January 1, 2027. The PIT scale and the rules governing the flat-rate tax on recorded revenue are also set to change.

  • An adjustment to the corporate income tax neutrality regime can only allow the abusive tax advantage to be removed

    The Supreme Court concluded in a recent judgment that this limit on tax adjustments applies even where the Revised Corporate Income Tax Law preceding the current law was in force. 

  • Spain: The price of products purchased from the group may implicitly include a royalty for the use of intangible assets, subject to a nonresident income tax withholding

    The Madrid High Court based its decision on a presumption that transfers of intangible rights by non-Spanish resident taxpayers are for consideration, as well as on a presumption of economic rationality, which suggests that, under the arm’s-length principle, a fee should be paid for those transfers.

  • Tax Newsletter - July - September de 2026

    In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.

  • These are the main changes in the European Union's customs reform

    The new Customs Code creates an EU Customs Data Hub, which will gradually replace customs declarations with the provision of information, an EU Customs Authority (EUCA) and a new “Trust and Check” trader status. New rules for e-commerce are established and the declarant is replaced by the importer or the exporter. We take a look at the main changes and provide a list of recommendations to help operators adapt to the new rules.

  • What the new European Commission recommendation says about facilitating SME transfers

    Although the recommendation is not binding, it is particularly relevant because it anticipates the direction that future national and European policies could follow in the field of family businesses, generational renewal and tax incentives for business transfers.    

  • Mexico: Mandatory adoption of the electronic customs value statement Is postponed and will take effect according to each customs regime

    The Tax Administration Service (SAT) extends the deadline for adopting the electronic customs value statement and sets out a phased schedule based on the customs regime. Importing companies now have more time to adapt their processes and gather the required documents and information before the obligation takes effect. 

  • Portugal Indirect Taxes Newsletter – N.º 6

    This edition highlights the latest developments in indirect taxation, with a special focus on the clarifications issued by the Portuguese Tax Authority (AT) regarding the measures approved under the Housing Program, namely on the application of the reduced VAT rate to construction and rehabilitation works, the partial VAT refund regime, and the reverse charge mechanism applicable on the acquisition of construction services, as well as the rules for invoice rectification and VAT regularization.  

  • The tax authorities cannot adjust a taxpayer’s position through alternative exclusionary arguments

    According to the Supreme Court, it is not valid for tax auditors to deal with a finding of fraud upon the law potentially being set aside by providing other adjustment alternatives in the assessment.