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Publications - Tax

  • The legislative process on the new retail tax and changes in real estate tax has entered a new phase in the last few days

    The government has significantly sped up work on the envisaged new retail tax, and has put forward a proposal for a bill in the last few days.

  • Tax Newsletter - May 2016

    March newsletter prepared by professionals from the Tax Department.

  • China Tax Newsletter - April 2016

    The new tax related regulations issued by Chinese government for you as part of our retainer services.

  • New Union Customs Code

    The new Union Customs Code will be applicable on May 1, 2016.

  • New Union Customs Code

    As we reported in our bulletin in January 2016, the publication of the provisions implementing the Union Customs Code (UCC) in December 2015 enables it to be fully applicable from May 1 2016. 

  • China Tax Newsletter - March 2016

    The new tax related regulations issued by Chinese government for you as part of our retainer services.

  • Tax Newsletter - March 2016

    March newsletter prepared by professionals from the Tax Department.

  • Budget Law - Portugal 2016 - Garrigues Summary - Shifting Sands

    The Budget Law for 2016 (Law n.º 7-A/2016)  was published on 30 of March 2016. The Budget Law provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…

  • China Tax Newsletter - January 2016

    The new tax related regulations issued by Chinese government for you as part of our retainer services and below please find our first edition. In this news brief, you may also find Garrigues Insight as an introduction on the content of the new rules…

  • Portugal: Budget Bill for 2016 - Garrigues Summary - Shifting Sands

    The Budget Bill for 2016 was presented to the Parliament on 5 February 2016. The Budget Bill provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…

  • Tax Newletter - January 2016

    Over recent years huge advances has been made in the development of legislation on automatic exchange of information systems to step up the battle against the existence of financial assets hidden from the authorities. 

  • The reform of the regime for monetization of deferred tax assets in the General Budget Law for 2016

    Royal Decree-Law 14/2013 introduced into corporate income tax law a regime for the conversion of deferred tax assets (“DTAs”). The regime consisted of a new timing of recognition rule in the tax base for certain provisions for the…