Publications - Tax
The new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant…
The OECD proposes new permanent safe harbours with the aim of simplifying the standard calculation rules of the Global Complementary Minimum Tax (Pillar 2) and reducing the possibility of an obligation to pay tax on this tax. In addition, it…
The Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) has clarified that requiring the tax status certificate (constancia de situación fiscal or CSF) in order to issue electronic tax invoices or to condition the payment…
Specialists from the different areas of practice of Garrigues in Mexico analyse, from all perspectives of business law, the main regulatory developments that will impact companies in the country this year.
In a recent binding ruling, the Spanish Directorate General for Taxes (Dirección General de Tributos, DGT) concluded that the mere coincidence between the activity carried out by a newly incorporated entity and that previously performed by its…
Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges…
The Amendment to the Customs Law, published on November 19, 2025, and effective mainly as of January 1, 2026, introduces significant changes to strengthen control and oversight of foreign trade. Key highlights include full digitalization of customs…
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to…
In the Garrigues’ Tax Newsletter, we compile each month the most relevant updates in this practice area: court rulings, decisions, regulations…
The update introduces new guidelines on when remote work can create a permanent establishment for the employer and adjusts articles 5, 9, 25, and 26 of the Model Convention, among other changes.
Shanghai has moved from a pilot approach to a formally implemented stage with the introduction of a new normative document for advanced tax rulings (ATR). Building on the experience of the earlier trial measures, the new measures expand the eligible…
The law sets out the roadmap for decarbonizing transport in Spain, establishes a new framework for coordinated planning, strengthens the role of public transport, and promotes the modernization of the mobility system. Among its measures, it includes…