Spain
Firms announced tax hires and promotions across Europe and the US, while fresh figures from Ireland showed corporation tax receipts edging down in the first quarter
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
Baker McKenzie advised two of the member firms involved, while several advisers provided transaction counsel to US-based Grant Thornton Advisors
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Sponsored by DeloitteRather than simplifying and standardising international tax, the OECD BEPS recommendations have led to a complex landscape. Vrajesh Dutia and Eric Lesprit of Deloitte analyse the application of the guidance across several high-profile jurisdictions. -
Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services welcomes a Spanish Supreme Court judgment rejecting the excessive formalism of Spanish legislation and indicating alignment with the EU on VAT, but says more should be done.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services welcomes a European Court of Justice (CJEU) ruling that joint and several liability on import VAT can only be applied after an explicit provision from member states.
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