The collection of articles about taxation, accounting and legal issues
Brazilian companies can compensate their shareholders both with dividends or paying interest on equity (“juros”). The former is, under certain conditions set out in the Federal Law 9249 of December 26, 1995, deductible for the […]
Read MoreOne of the main targets of the European Union is to ensure an appropriate level of protection of the rights of temporarily posted workers from one EU member State to other, by enforcing the conditions […]
Read MoreThe tax loss on the sale of Spanish shares will no longer be allowed for tax purposes as from January 2017, due to the change in the participation exemption regime. As from January 2017 the […]
Read MoreIn a recent tax ruling, the Spanish tax office has analyzed the withholding tax on Spanish dividends paid to a German parent entity which is a GmbH & Co KG (a pass-through entitiy). The relevant facts were the […]
Read MoreBefore the High Court ruling on the SCHWEPPES INTERNACIONAL LTD case, it was pretty clear how worked the tax on royalties in Spain . Under the Spanish domestic legislation, Spain applies a 19 % withholding tax on […]
Read MoreIn this post we include a list of the tax treaties of Spain. Spain has a broad network of Tax Treaties, more than 90, which makes this country an interesting choice for tax planning. For […]
Read MoreHow will work the new online VAT filing in Spain Online VAT filing in Spain would be compulsory for a certain group of VAT tax payers starting in 2017. Starting on July 1, 2017, the Spanish […]
Read MoreThe tax on foreign income: overview of the two tools In this article we explain how works the tax on foreign income in Spain. Contrary to the general belief we demonstrate that, under certain circumstances, […]
Read MoreThe Ministry of finance, also known as the Dark Lord, has given Corporate Tax Payers a Christmas present in the form of a retroactive tax reform, with effects from January 2016. These effects aim to […]
Read MoreGoodwill represents the price paid for a business over the net asset value thereof. Goodwill amortization in Spain was not allowed until 2016, although it could be impaired. However, as from 2016 goodwill must be […]
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