Garrigues

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Publications - Tax

  • Tax Commentary 8-2014

    Law 28/2014, of November 27, 2014, amending Value Added Tax Law 37/1992, of December 28, 1992, Law 20/1991, of June 7, 1991, amending tax aspects of the Canary Islands tax-economic scheme, Excise and Special Taxes Law 38/1992, of December 28, 1992,…

  • Tax Newletter - September 2014

  • Business of Fashion Law Newsletter - September / October 2014

    Newsletter of the “Business of Fashion Law” advisory team, for September/October 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of…

  • Tax Newsletter - July 2014

    The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:

  • Tax Commentary 4-2014

    Tax reform bills – Main new features compared with prior preliminary bills

  • The technical explanation of the 2013 protocol to the Spain-US tax treaty has been published

    It is usual practice in the United States after a tax treaty is signed for the parties that negotiated it to prepare a document providing a technical explanation of the treaty’s provisions. The Internal Revenue Service adopts this technical…

  • Business of Fashion Law Newsletter – July / August 2014

    Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of experts in corporate/commercial, IP, public, tax, employment and litigation law. Click on the…

  • Tax Commentary 3-2014

    Urgent measures for growth, competitiveness and efficiency

  • Tax - Mexico Commentary 1-2014

    Mexican Tax Reform 2014

  • Tax Newsletter - June 2014

    The General Taxation Law makes a clear distinction between “tax management procedures” and “inspection activities and proceedings”, regulating them in two different chapters (chapters III and IV, respectively) of Title III of “tax application” and…

  • Tax Reform: Preliminary bills to overhaul a range of tax concepts

    On June 20, 2014, the Cabinet of Ministers approved four preliminary bills which propose a root-and-branch reform of several taxes.

  • Labour Commentary 8-2014

    The aim of Royal Decree 475/2014, of June 13, 2014, on reductions to the social security contributions of research personnel (published in the Official State Gazette on June 14, 2014) is to establish a 40% reduction to employer social security…