Publications - Tax
On Thursday, June 6, 2019, the European Commission decided to refer Spain to the Court of Justice of the European Union for “imposing disproportionate penalties on Spanish taxpayers for the failure to report assets held in other EU and EEA…
The Spanish government has adopted a range of contingency measures to prepare for the event of the United Kingdom leaving the European Union without an agreement on March 30, 2019. They are temporary measures approved through Royal Decree-Law 5/2019…
The Court of Justice of the European Union (CJEU) has rendered two judgments that bring significant elements for interpreting the Parent Subsidiary Directive (PSD) and the Royalties and Interest Directive (RID). Both judgments were rendered on…
As of January 1, 2019, several amendments to Polish tax law are expected. Transfer pricing is subject to a number of new regulations which will apply to profits (losses) earned starting on January 1, 2019. The details of those amendments are as…
Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').
The newly introduced support is CIT relief granted for a period of between 10 and 15 years, constitutes state aid, and is classified as regional aid.
On March 21, 2018 the European Commission announced the submission of two legislative proposals to the European Council and the Parliament, with a view to ensuring the fair taxation of digital business activities in the EU.
Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.
A brief introduction on key PRC laws and regulations recently issued by relevant authorities.
October newsletter prepared by professionals from the Tax Department
September newsletter prepared by professionals from the Tax Department.
This is due to plans to introduce a VAT split payment model. The introduction of the new legislation will also lead to other changes with regard to VAT, so it would be advisable to begin preparing for the enactment of the new legislation now.