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 Garrigues SpainAs is known, and as has been highlighted on these same pages in the past, the European Commission has in the last years deployed intense activity at the review, under EU state aid rules, of national laws (and individual rulings) regulating the direct taxation of companies. -
Sponsored by PwC BrazilSince June 2008, when a broadened definition of low-tax jurisdictions (tax havens) was introduced by the authorities, taxpayers have been eagerly awaiting the enactment of an updated black list of tax haven jurisdictions for tax and transfer pricing purposes. The latest version of the black list was issued in August 2002.
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Sponsored by Garrigues PortugalA country's tax policy is reflected in its domestic tax legislation as well as its tax treaty positions.
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