Publications - Tax
CIRCULAR 2/2013 OF THE MAB (THE SPANISH ALTERNATIVE INVESTMENT MARKET) ON THE REGIME APPLICABLE TO SOCIMIs (SPANISH REITs)
Royal Decree-Law 3/2013 on measures to support entrepreneurs and create employment, and other measures contained in Royal Decree-Law 4/2013
As announced during the Debate on the State of the Nation, on Friday the Council of Ministers approved Royal Decree-Law 4/2013, of February 22, 2013, on measures to support entrepreneurs, stimulate growth and create employment, which was published…
On February 14, 2013, the European Commission approved the proposed Directive on a financial transaction tax - FTT - (COM/2013/71), following its previous proposal of September 2011 (http://europa.eu/rapid/press-release_IP-11-1085_en.htm). The FTT…
On January 14, 2012, Mr. Montoro, the Spanish Minister of Finance, and Mr Alan Solomont, Ambassador of the United States of America in Spain have signed a Protocol amending the Double Taxation Convention 1990.
NEW LEGISLATION ON THE SPANISH “TAX LEASE”
NEW TAX LEGISLATION IN THE BUDGET LAW FOR 2013 AND IN THE TAX MEASURES LAW
LISTED CORPORATIONS FOR INVESTMENT IN THE REAL ESTATE MARKET (SOCIMIs)
2013 VAT changes – be prepared for the revolution! The year 2013 will bring significant changes to the VAT Law in Poland. A part of the amendments will come into force on January 1, another on April 1 and the true revolution is expected on January 1…
It is not all bad news in the area of real estate taxation in Spain. It is true that the Spanish Government has been forced, by pressure from Brussels, to raise the VAT rate on residential property from the current 4% to 10% starting next year. It…
The gradual transition of the BRIC economies towards a focus on domestic growth is matched by a corresponding shift in tax policy. The following article considers the development of taxation in Brazil, China and India, particularly with regard to…
TAX PREPAYMENTS: FORMS 202 AND 222