Publications - Tax
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…
Amendment of the General Taxation Law
On September 22, 2015, Law 34/2015, of September 21, 2015, partially amending General Taxation Law 58/2003, of December 17, 2003 was published in the Official State Gazette. It will enter into force, in general, twenty days after its publication in…
Commentary Tax Mexico - Tax matters of the Economic Reform Package