RDL 15/2018, published in the Official State Gazette (BOE) on 6 October, introduced a series of fiscal measures, the main implications of which are set out below:

The above-mentioned letter has been issued to emphasize on the calculation of comprehensive medical insurance contribution ...

The European Commission agreed on 2 October on a new measure that allows Member States to apply reduced VAT to electronic publications to bring their taxation into line with that of traditional books.

On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force.

Essentially, the entirE process has been shortened from seven steps to only three steps.

On September 5th, 2020, President Abdel Fattah Al-Sisi promulgated Law No. 188 of 2020, regulating contracts for public authorities.

The Spanish Supreme Court, on February 19th 2018, has issued a sentence confirming that Spanish Inheritance and Gifts Tax Law is against the free movement of capital stated...

On 10 January 2018, the Supreme Court (SC) raised for the second time a question of unconstitutionality in relation to the IVPEE. The SC's doubts regarding this tax were based ...

1.Law No. 91 of 2005 was introduced on the 9th of June 2005.

With regard to bonuses, a review of the latest pronouncements of the judicial doctrine of the Employment Chamber of the Madrid Supreme Court of Justice clears up four unknowns on certain and classic questions in this matter.

The question that we raise in this commentary is whether the exercise of the claim for payment claims against the employer company interrupts the limitation period of the action ..

The questions raised on this occasion are set out in the following relevant questions.

After many years of uncertainty and misunderstanding by taxpayers and legal professionals, the question as to whether a single minority…

On 29 May 2018, the Governing Council of the Community of Madrid approved the draft law on tax measures for the Community of Madrid for 2018

The legal question was whether she was entitled to compensation at the end of his temporary contract.

Toni Prat and Carla Cerdeira analyze the SC that determines that it is not mandatory to file an appeal for reversal at the local level if the only ground for challenge is the unconstitutionality of the rule

Egyptian Tax Authority (ETA) has released recently its practical manual for Country by Country Reporting (CbCR) as outlined in Decree No. 221/2018 and No. 547/2018 which amends the Egyptian Transfer Pricing guidelines.

Alfredo Aspra and José Antonio Sanfulgencio analyze the two judgments of the Grand Chamber of the Court of Justice dated 5th June 2018

A contribution of securities to a holding company by a natural person or through an intermediary (where the contribution is made to a company liable for corporation tax controlled by the contributing party) ...

Brief analysis of the ten new employment and social security measures included in the 2018 General State Budget Project