Publications - Tax
Updates Tax 8-2012
ANTI-TAX FRAUD MEASURES
Some current trends in taxation in emerging markets: Brazil, China and India
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…
Updates Tax 7-2012
TAX PREPAYMENTS: FORMS 202 AND 222
Updates Energy 4-2012
Bill on Tax measures in the area of the environment and energy sustainability
Tax amnesty
The vast majority of readers are surely aware of the opportunity currently open in Spain for filing a special tax return that, in return for paying a limited amount, would put an end to any existing income tax contingencies.
Updates Tax 6-2012
FINANCE COSTS: RULING BY THE DIRECTORATE-GENERAL OF TAXES OF JULY 16, 2012
Updates Tax 5-2012
NEW TAX LEGISLATION IN ROYAL DECREE-LAW 20/2012
Updates General State Budget Law 1-2012
The General State Budget Law for 2012 was published in the Official State Gazette on June 30, 2012 (Law 2/2012, of June 29, 2012). We summarize below the main new changes contained in that law, in particular those made in the areas of tax, labor,…
Updates Tax 3-2012
CORPORATE INCOME TAX PREPAYMENT FOR APRIL 2012
Updates Tax 2-2012
TAX NEWS – ROYAL DECREE-LAW 12/2012
Tax Updates 1-2012
CHANGE TO FORM 145 (NOTIFICATION OF DATA OF RECIPIENTS OF SALARY INCOME TO THEIR PAYERS AND OF CHANGES IN PREVIOUSLY NOTIFIED DATA) IN RELATION TO TAXPAYERS ENTITLED TO THE TAX CREDIT FOR INVESTMENT IN THEIR PRINCIPAL RESIDENCE