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Due to the recent enforcement of i) Royal Decree-Law 7/2020, of 12 March, adopting urgent measures to address the economic impact of COVID-19, ii) Royal Decree 463/2020, of 14 March, declaring the alarm state for the ...
The National Crime Agency has recently announced that there will be a "day of action" conducted by the National Economic Crime Centre ("NECC") partners to target money service businesses ("MSBs") at risk of being ...
Expansión y Cinco Días recogen las declaraciones de Montserrat Turrado, socia del área fiscal de Bird & Bird y de Lara de la Rosa, asociada del departamento, sobre a la entrada en vigor de la modificación del convenio ...
The maximum applicable period for the 30% allowance facility (also called the 30% ruling) will be limited to 5 years as from January 1, 2019 in the Netherlands.
HMRC have various powers at their disposal which they can use to gather evidence during an investigation. HMRC officers have similar powers to that of the police under the Police and Criminal Evidence Act 1984 (PACE) to ...
It will not have escaped anyone's attention that the Brexit also has consequences in the tax field. Since the levying of VAT and excise duties is harmonised and coordinated by Brussels, the Brexit will mainly affect ...
For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital ...
France is the first EU Member State to have implemented a DST. This “tax of the 21th Century” entered (retroactively) into force on 1st January 2019.
New EU VAT legislation has been formally adopted last week which will have a significant impact for regulated payment service providers (PSPs) in the EU and (we anticipate) the UK.
Italy is implementing unilateral DST with the Fiscal Decree linked to the Budget Law for fiscal year 2020, approved by the Government last October 15, 2019. Italy has already a DST provision, which, however, never ...
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