Publications - Tax
The OECD and the European Union further shape their approaches to taxation of the digital economy
On March 16, 2018, the OECD published an interim report addressing the tax challenges of the digital economy. This report, which, for the moment, highlights the absence of true international agreement on the matter, lays the groundwork for moving…
Supreme Court’s radical shift: formal breaches in special and excise taxes cease to be essential
In its judgment of February 27, 2018, the Supreme Court analyzed whether the tax authorities could deny the application of a reduced rate or exemption in tax on oil and gas products where what is being challenged is not the use of the products but…
The Supreme Court makes an unexpected change to the legal treatment of executive directors’ compensation
In its judgment of February 26, 2018, the Supreme Court modified the interpretation given by most experts and authorities and by the Directorate-General of Registries and the Notarial Profession in its decision dated June 17, 2016, ratified by the…
The labour courts are competent to resolve income tax issues arising between companies and their employees
Tax Newsletter - February 2018
The personal income tax treatment of bitcoins and cryptocurrencies
Article by Álvaro de la Cueva and Carlos Gómez-Barrero, partners of the Tax department of Garrigues in Madrid ('elderecho.com'). CONTENT IN SPANISH
Gains on sales of bitcoins are not taxed under Portuguese tax law
Tax Portugal Newsletter - January 2018
New regulation will allow the disposal of pension funds after 10 years, before retirement
On February 10, 2018, the Official State Gazette published Royal Decree 62/2018, of February 9, 2018, amending the Regulations on the funding of companies’ pension commitments with workers and beneficiaries, approved by Royal Decree 1588/1999…
The new manual of tax benefits sets the rules of the game for the valuation of advertising
Tax Colombia Alert 1-2018
Tax-related information issued by the competent authority.
Supreme Court complicates enforced collection of debts in applications for stay without security
Tax Newsletter - January 2018
Residence and sporadic absences: a stay abroad of more than 183 days is not regarded as sporadic
Legal Insights On The Chinese Laws - December 2017
A brief introduction on key PRC laws and regulations recently issued by relevant authorities.