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 Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains why EU member states could apply up to five different VAT rates following ECOFIN’s recent agreement on the EU’s VAT system.
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Sponsored by Garrigues SpainGonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services considers Article 9a of the VAT implementing regulation and whether an intermediary such as a digital platform acts in its own name or in the name of another person.
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