Publications - Tax
This expansion of the investment possibilities of the RIC is carried out with the declared purpose of overcoming the housing emergency situation in the Canary Islands.
The National High Court fully accepts the application of the principle of free movement of capital to third countries for income from real estate leases, although there is no case law of the CJEU for the specific case of this type of income.
The Free Trade Agreement between Mexico and the European Union (FTAEU) has been in force for 25 years, establishing itself as one of the most important free trade agreements among the many signed by Mexico. Since its entry into force in 2000, it has…
The declaration to communicate the starting period of submission to the Global Minimum Tax (GMT) has been approved. This regime imposes the payment of a global minimum tax on large multinational and national groups with annual consolidated revenues…
According to the court, the adjustment will depend on whether there are unrealized gains to be adjusted immediately or foreseeably and must be consistent with the logic of the tax neutrality regime, by preventing the adjustment from causing double…
Portugal reviews the list of countries, territories, or regions with clearly more favourable tax regimes (commonly referred to as 'tax havens'), excluding Hong Kong, Liechtenstein, and Uruguay from the list.
The Supreme Court has put an end to a traditional debate in the field of the benefits of the family business regime in the inheritance and gift tax, by ruling that (contrary to what the Administration and some courts had been arguing), no additional…
The court rejects the asymmetry of interest rates, depending on whether it concerns deposits made by the Spanish subsidiary or amounts received by it as a loan; and emphasizes that the remuneration of the leading entity must be in accordance with…
One of the fundamental aspects of implementing the free trade agreements signed by Mexico is the proper compliance with and certification of rules of origin. These agreements allow goods originating from member countries to enjoy preferential tariff…
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the second half of 2025.
Recent increases in tariffs is prompting many companies to move their production closer to their target markets. In this context, Mexico stands out as a key option due to its location, trade agreements, and manufacturing promotion programs.