05/09/2021
The report sent to the European Commission lists the tax increases that it plans to put into force in the first quarter of 2023, which will bring Spain’s tax levels more in line with neighbouring countries.
05/05/2021
Governments since then have (too-) occasionally paid lip-service to that Protocol, whilst often ignoring it in practice—most recently in last year’s retrospective anti-forestalling measures for the restriction of Entrepreneurs Relief, for exam
04/23/2021
Enrique Marchesi-Herce and Serena Picariello of Deloitte examine the interaction between tax, transfer pricing, and regulatory considerations for asset managers in Luxembourg.
04/16/2021
This article provides a brief overview of the key elements of the procedural framework for contesting decisions issued by the LTA, as applicable to corporate income tax, municipal business tax, and net wealth tax.