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Publications - Tax

  • Insight into the Upcoming New Individual Income Tax Law: A Remarkable Revolution in Chinese Taxation

    The Individual Income Tax (“IIT”) Law of the People’s Republic of China (“China” or “PRC”, excluding Hong Kong, Macau and Taiwan) was first introduced in 1980. The prevailing IIT Law of PRC was revised in…

  • What’s hotel management and what’s not (despite appearances)?

    Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').

  • The European Commission launches its proposals for the taxation of the digital economy

    On March 21, 2018 the European Commission announced the submission of two legislative proposals to the European Council and the Parliament, with a view to ensuring the fair taxation of digital business activities in the EU.

  • Tax China Newsletter - January / February 2018

    This issue of Tax China Newsletter mainly includes: (1) Certain types of distributed profits re-invested in resident enterprise by overseas investors will enjoy beneficial tax deferral policy (Announcement of the State Administration of Taxation (…

  • Legal Insights On The Chinese Laws - December 2017

    A brief introduction on key PRC laws and regulations recently issued by relevant authorities.

  • Portugal - Tax benefits to forest management entities

    Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.

  • Financial accounts of non-residents: under strict supervision of the SAT

    On May 19, 2017, the State Administration of Taxation (“SAT”), the Ministry of Finance, the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, as well as the China Insurance…

  • China - Legal Insights On The Chinese Laws - October 2017

    A brief introduction on key PRC laws and regulations recently issued by relevant authorities.

  • Spain - Tax Newsletter - October 2017

    October newsletter prepared by professionals from the Tax Department

  • Tax China Newsletter - September 2017

    The new tax related regulations issued by Chinese government for you as part of our retainer services.

  • Tax Newsletter - September 2017

    September newsletter prepared by professionals from the Tax Department.

  • Tax China Newsletter - July / August 2017

    The new tax related regulations issued by Chinese government for you as part of our retainer services.