Publications - Tax
TAX REFORMThe new Corporate Income Tax Law
Law 28/2014, of November 27, 2014, amending Value Added Tax Law 37/1992, of December 28, 1992, Law 20/1991, of June 7, 1991, amending tax aspects of the Canary Islands tax-economic scheme, Excise and Special Taxes Law 38/1992, of December 28, 1992,…
Newsletter of the “Business of Fashion Law” advisory team, for September/October 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of…
The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:
Tax reform bills – Main new features compared with prior preliminary bills
It is usual practice in the United States after a tax treaty is signed for the parties that negotiated it to prepare a document providing a technical explanation of the treaty’s provisions. The Internal Revenue Service adopts this technical…
Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of experts in corporate/commercial, IP, public, tax, employment and litigation law. Click on the…
Urgent measures for growth, competitiveness and efficiency
The General Taxation Law makes a clear distinction between “tax management procedures” and “inspection activities and proceedings”, regulating them in two different chapters (chapters III and IV, respectively) of Title III of “tax application” and…
Mexican Tax Reform 2014
On June 20, 2014, the Cabinet of Ministers approved four preliminary bills which propose a root-and-branch reform of several taxes.