Publications - Tax
EU State Aids and Tax Law
On 7 November 2014 the General Court of the European Union (‘General Court’) rendered two landmark judgments shedding light on the boundaries of the key notion of ‘selectivity’ in tax-related State aid cases. The judgments quashed two European…
Tax Commentary 11-2014
New Tax Legislation in the Budget Law for 2015
Comentario Fiscal 10-2014
Tax Reform : Amendment of the Personal Income Tax Regulations
Tax Commentary 9-2014
New Transfer Pricing provisions on the Spanish Corporate Income Tax
Canary Island Tax Commentary 2-2014
Royal Decree-Law 15/2014, of December 20, 2014, amending the Canary Islands Economic and Tax Regime
Tax Commentary 6-2014
Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions
Tax Commentary 7-2014
TAX REFORMThe new Corporate Income Tax Law
Tax Commentary 8-2014
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,…
Inheritance and gift tax: did you pay too much?
Last Wednesday, September 3, the Court of Justice of the European Union rendered a judgment deciding on an appeal lodged by the European Commission against the Kingdom of Spain (case C-127/12) in which it concluded that the provisions in the…
Tax Commentary 4-2014
Tax reform bills – Main new features compared with prior preliminary bills
The technical explanation of the 2013 protocol to the Spain-US tax treaty has been published
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…
Tax Commentary 3-2014
Urgent measures for growth, competitiveness and efficiency