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On 4th March 2021, a note was published on the website of the Spanish Tax Agency (hereinafter “STA”) in order to clarify different issues relating to the application of the deduction to avoid [...]

On 25th February 2021, the Spanish Tax Agency (hereinafter “AEAT”, for the Spanish acronym) published an explanatory note with the aim of analysing some problematic issues that arise when using [...]

The information exchange between tax administrations of different countries is becoming more frequent. In this regard, there are tax inspections related to intercompany transactions in which an [...]

On January 28th 2020 the general guidelines of the Annual Tax and Customs Control Plan were published in the BOE (Official State Gazzete in Spain). In the same way as previous years, [...]

Germany’s Ministry of Finance has introduced a draft law on 10 December 2019 that includes implementation of the EU anti-tax avoidance directive (ATAD). This legislative change is performed in [...]