Publications - Tax
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 Bulletin August September 2012
The process of decentralization and of promoting the ability of the municipal and autonomous community authorities to create and define their own taxes has led to the approval of new forms of taxation in recent years. In some cases, this has…
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.
Tax Bulletin July 2012
In Royal Decree-Law 20/2012, of July 13, 2012, the Government finally approved the expected increase in the standard and reduced value added tax (VAT) rates (with the VAT rate charged on certain goods and services also being increased from the…
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,…
Tax Bulletin June 2012
Royal Decree-Law 12/2012, of March 30, 2012, gave taxpayers the chance to make voluntary disclosures of assets or rights that were not reported for personal income tax, corporate income tax and nonresident income tax purposes, by filing a special…
Newsletter USA 3/2012
Garrigues is pleased to present its ninth issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. In this issue, we take special attention to the new measures…
Tax Bulletin May 2012
May 11, 2012 saw the approval of a new Royal Decree-Law (No. 18/2012) with measures to reinvigorate the Spanish economy, focusing on this occasion on reforming the financial industry and more specifically on the need to clean up credit institutions…