The date regarding taxpayers not established but registered for VAT in Portugal must start using certified invoicing software by the Tax Authority (“AT”) has been postponed from 1 January to 1 July 2021.
Supreme Court concludes that all these concepts must be used for their intended purposes when they were created, observing the procedures specifically defined for each.
Due to the worldwide impact of COVID-19 Pandemic, some foreign expatriates working in China are unable to return to work in China or travel abroad for overseas work functions. The extended or shortened staying days in China affect the tax residence status of the foreign expatriates, which in turn, might result in different Individual Income Tax (IIT) payable in China.
Garrigues was one of the biggest winners at the fifth edition of the Expansión Legal Awards for Excellence in Business Law Practice, hosted by the daily financial newspaper Expansión. The firm received four awards: Best firm in the Digital Economy sector, Most innovative project, Best Pro Bono initiative and Best transaction.
Garrigues has been named 'International Tax Firm of the Year in the Americas' in the fifteenth edition of the International Tax Review (ITR) tax awards. The ceremony was held online last night due to the special conditions imposed by COVID-19.