Publications - Tax
Tax Newsletter – November 2018
Tax auditors are only allowed to review the neutrality regime at the company electing it
Latest amendments to the VAT Directive: changes to the reverse charge mechanism and to the applicable VAT rates on electronic books
The Official Journal of the European Union published two VAT amendments this week: one extending the time period for the reverse charge mechanism in certain transactions, the other concerning the ability to charge reduced rates on electronic books,…
Lenders will pay stamp tax on mortgages and will not be able to deduct it for corporate income tax purposes
From November 10, 2018, the party liable for stamp tax on the creation of mortgage loans will be the lender. This is the rule laid down by Royal Decree-Law 17/2018, of November 8, 2018, published in the Official State Gazette of November 9. …
An admirable new world in international tax accounting: tax accounting 4.0?
Article by Fernando Castro Silva and Tiago Cassiano Neves, partners at Tax Practice ('Jornal Economico').
This is what the Colombian government’s tax reform bill looks like
We are offering a summary of the main tax amendments proposed by the Government. As it is a bill, it may undergo substantial changes when discussed in Congress.
Major news concerning arrival or departure of yachts from EU customs territory
Tax Newsletter – October 2018
Budget Proposals 19 - Poll Mode
The Portuguese Budget Bill for 2019 was presented to the Parliament on 15 of October 2018.
Tax China Newsletter - March / May 2018
Insight into the Upcoming New Individual Income Tax Law: A Remarkable Revolution in Chinese Taxation
The Individual Income Tax (“IIT”) Law of the People’s Republic of China (“China” or “PRC”, excluding Hong Kong, Macau and Taiwan) was first introduced in 1980. The prevailing IIT Law of PRC was revised in…
Tax Newsletter - September 2018
Regulation of the Legal Framework of the Central Registry of Ultimate Beneficial Owners
Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.