Publications - Tax
Tax Bulletin April 2012
Royal Decree-Law 12/2012, summarized in our Tax News Bulletin 2/2012, gave individuals and enterprises the option to disclose any assets or rights not deriving from income reported for personal income tax, corporate income tax and nonresident income…
Garrigues Newsletter nº 27
New Legislation in Spain and Portugal
Updates Tax 3-2012
CORPORATE INCOME TAX PREPAYMENT FOR APRIL 2012
Updates Tax 2-2012
TAX NEWS – ROYAL DECREE-LAW 12/2012
Tax Bulletin March 2012
In a tax audit it is not unusual for the taxpayer to provide fresh documents, not produced earlier, to defend itself when it appeals to the economic-administrative tribunal or even in the judicial review proceeding. The Spanish courts and tribunals…
Tax Bulletin February 2012
The current worldwide economic context has prompted multinational groups to embark on corporate restructurings leading them very often to uproot all or part of their operations to other countries, which can in some cases lower their taxable profits…
News Garrigues Shanghai 1-2012
2011 AMENDMENTS ON THE FOREIGN INVESTMENT INDUSTRIAL GUIDANCE CATALOGUE OF THE PEOPLE’S REPUBLIC OF CHINA
Tax Updates 1-2012
CHANGE TO FORM 145 (NOTIFICATION OF DATA OF RECIPIENTS OF SALARY INCOME TO THEIR PAYERS AND OF CHANGES IN PREVIOUSLY NOTIFIED DATA) IN RELATION TO TAXPAYERS ENTITLED TO THE TAX CREDIT FOR INVESTMENT IN THEIR PRINCIPAL RESIDENCE
Newsletter USA 1/2012
Garrigues is pleased to present its seventh 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. Below you will find a set of updates, comments and…
Tax Bulletin January 2012
We comment on diverse consultations and recent judgments in which there are analyzed several aspects related in order taxation of the transmitted assets or those that are re-invested.