Publications - Tax
Tax Newsletter - March 2016
March newsletter prepared by professionals from the Tax Department.
Budget Law - Portugal 2016 - Garrigues Summary - Shifting Sands
The Budget Law for 2016 (Law n.º 7-A/2016) was published on 30 of March 2016. The Budget Law provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…
China Tax Newsletter - January 2016
The new tax related regulations issued by Chinese government for you as part of our retainer services and below please find our first edition. In this news brief, you may also find Garrigues Insight as an introduction on the content of the new rules…
Portugal: Budget Bill for 2016 - Garrigues Summary - Shifting Sands
The Budget Bill for 2016 was presented to the Parliament on 5 February 2016. The Budget Bill provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…
Tax Newletter - January 2016
Over recent years huge advances has been made in the development of legislation on automatic exchange of information systems to step up the battle against the existence of financial assets hidden from the authorities.
New Tax Legislation in the Budget Law for 2016
On October 30, 2015, the Official State Gazette (BOE) published Law 48/2015, of October 29, 2015, on the General State Budget for 2016 (LPGE).
The reform of the regime for monetization of deferred tax assets in the General Budget Law for 2016
Royal Decree-Law 14/2013 introduced into corporate income tax law a regime for the conversion of deferred tax assets (“DTAs”). The regime consisted of a new timing of recognition rule in the tax base for certain provisions for the…
Amendment of the General Taxation Law
On September 22, 2015, Law 34/2015, of September 21, 2015, partially amending General Taxation Law 58/2003, of December 17, 2003 was published in the Official State Gazette. It will enter into force, in general, twenty days after its publication in…
Commentary Tax Mexico - Tax matters of the Economic Reform Package
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…