Publications - Tax
How the EU's new Carbon Border Adjustment Mechanism will affect importers of goods
Under the new EU regulation, there will be certain imports which can only be made by persons or companies recognized as authorized declarants and who acquire sufficient certificates to cover the embedded emissions in the goods imported.
Tax Newsletter - May 2023
A comprehensive compilation of the main new developments in tax matters in Spain.
Spanish tax legislation found to infringe the free movement of capital
Article by Jorge Moreira Peláez, Partner ('ITR').
The Mexican Government will grant tax incentives for companies that decide to establish or relocate their facilities in the Interoceanic Corridor of the Tehuantepec Isthmus
Such incentives, which will be available once the Federal Government publishes the tender guidelines for the granting of concessions for the development of the Development Poles, will support companies investing in the region. Below the details of…
The challenges posed by the European Directive on minimum taxation for enterprises
Enterprises are facing one of the most important new tax developments in the last years due to the Directive which establishes a global minimum tax of 15% for large groups operating in the EU.
2023 does not want to be a fiscal outlier for Portugal
The competitiveness of the tax system, its simplification, the ongoing study of policy solutions, the stability of legal rulings and their interpretation in line with the objective underlying their creation, in particular in the case of tax…
Portugal: Clarifications regarding the conventional remuneration of the share capital and postponement of the deadline to submit the CIT Modelo 22 return
Through Dispatch no. 148/2023-XXIII, of May 22, the Portuguese Government approved the extension of the deadline to submit the annual Corporate Income Tax return (Modelo 22), as well as has clarified the application of the tax incentive…
Tax Newsletter - April 2023
Both judicial bodies question the different tax treatment granted to real estate funds and hedge funds depending on whether or not they are residents. We analyze it in our Tax Newsletter.
Portugal: Approved the withholding tax rates applicable in the second semester of 2023
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.
Portugal: Amendments to withholding tax rates applicable in 2023
Had been amended the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, by Order no. 4732-A/2023, of 19 April.
Portugal - Real estate capital gains obtained by non-residents: clarifications
Until 2022 real estate capital gains obtained in Portugal by non-residents were taxed autonomously at the special IRS rate of 28%, except when residing in a Member State of the EU or the European Economic Area and opting to be taxed according to the…
Tax Newsletter - March 2023
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.