Publications - Tax
Updates Transport & Shipping 1-2013
NEW LEGISLATION ON THE SPANISH “TAX LEASE”
Tax Updates 11-2012
NEW TAX LEGISLATION IN THE BUDGET LAW FOR 2013 AND IN THE TAX MEASURES LAW
Corporate-Tax Updates 1-2012
LISTED CORPORATIONS FOR INVESTMENT IN THE REAL ESTATE MARKET (SOCIMIs)
Tax Bulletin December 2012
A recurring topic of debate with tax inspectors is whether it is legitimate to claim from companies the withholdings they did not make from their employees (or other recipients) where, when the authorities’ review took place, those recipients had…
News Polska 9-2012
2013 VAT changes – be prepared for the revolution! The year 2013 will bring significant changes to the VAT Law in Poland. A part of the amendments will come into force on January 1, another on April 1 and the true revolution is expected on January 1…
VAT Bulletin 2-2012
ROYAL DECREE 1619/2012, OF NOVEMBER 30, 2012, APPROVING THE REGULATIONS ON INVOICING OBLIGATIONS
The European Commission announces a new plan against international tax fraud
On December 6, 2012, the European Commission published a Communication addressed to the European Parliament and the Council setting forth a series of proposals which, in the short-, medium- and long-term, should help improve the fight against tax…
Tax measures to boost the spanish real estate market (I)
It is not all bad news in the area of real estate taxation in Spain. It is true that the Spanish Government has been forced, by pressure from Brussels, to raise the VAT rate on residential property from the current 4% to 10% starting next year. It…
Tax Bulletin November 2012
Lately, we have seen a strong focus by the Spanish government and lawmakers on fighting tax fraud, both at home and abroad. A wide range of measures are being adopted (i) on the one hand, to encourage taxpayers to disclose unreported assets, through…
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