Tax

Garrigues

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  • Portugal: Temporary solidarity contributions on the energy and food distribution sectors

    The forms for reporting the temporary solidarity contributions (CST) on the energy sector (Model 59) and the food distribution sector (Model 60) and the respective filling instructions, were approved by Ministerial Order no. 281/2023, of 13 September.

  • Tax Newsletter - June 2023

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

  • Garrigues wins five awards at the 8th Expansión Legal Awards

    It was the biggest winner at the awards for Excellence in Business Law Practice.

  • The Mexican Government publishes the calls for public tenders for the concession of five Development Poles in the Interoceanic Corridor of the Tehuantepec Isthmus

    Interested parties must send to the CIIT from June 26 to 30, 2023 a pre-registration form, a no conflict of interest form, and a document evidencing experience and capacity in the operation and maintenance of industrial plants in the productive vocations designated by the government.

  • How the EU's new Carbon Border Adjustment Mechanism will affect importers of goods

    Under the new EU regulation, there will be certain imports which can only be made by persons or companies recognized as authorized declarants and who acquire sufficient certificates to cover the embedded emissions in the goods imported.

  • Tax Newsletter - May 2023

    Consult this ruling and many other topics in our Spanish Tax Newsletter.

  • Spanish tax legislation found to infringe the free movement of capital

    Article by Jorge Moreira Peláez, Partner ('ITR').

  • The Mexican Government will grant tax incentives for companies that decide to establish or relocate their facilities in the Interoceanic Corridor of the Tehuantepec Isthmus

    Such incentives, which will be available once the Federal Government publishes the tender guidelines for the granting of concessions for the development of the Development Poles, will support companies investing in the region. Below the details of the new tax rules.

  • The challenges posed by the European Directive on minimum taxation for enterprises

    Enterprises are facing one of the most important new tax developments in the last years due to the Directive which establishes a global minimum tax of 15% for large groups operating in the EU. 

  • Portugal: Approved the withholding tax rates applicable in the second semester of 2023

    The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.