Publications - Tax
Nuevo Reglamento del Impuesto sobre Sociedades
Royal Decree 634/2015, of July 10, 2015, approving the Corporate Income Tax Regulations (the “RIS”) was published in the Official State Gazette on July 11, 2015. What has actually been approved is a new set of regulations to adapt and…
Real Decreto-Ley 9/2015, de 2015, de 10 de julio Nuevas escalas de gravamen y tipos de retención para 2015
The Official State Gazette of July 11, 2015 has published Royal Decree-Law 9/2015, of July 10, 2015, on urgent measures to reduce the tax burden on personal income taxpayers and other urgent economic measures.
Amendment of the Personal Income Tax Regulations and of the Nonresident Income Tax Regulations
On June 11, 2015, the Official State Gazette published Royal Decree 633/2015, of July 10, 2015, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007 (the “Personal Income Tax Regulations” or…
China Commentary 1-2015
Updates on Enterprise Income Tax Treatments for Restructuring
Chinese Taxation Recent Updates
Circular 16, Circular 7, Circular 109 and Circular 14.
Tax Newsletter - January 2015
Law 28/2014, of November 27, 2014, amending, among others, the Value Added Tax Law has brought about, among many other new elements, a significant change to how import VAT is assessed.
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 Newsletter - December 2014
Law 31/2014, of December 3, 2014, amending the Corporate Enterprises Law to enhance corporate governance, has brought about a significant overhaul of Spanish corporate/commercial legislation, but also has important tax implications.
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