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Searching Content indexed under Income Tax by Anaford Attorneys ordered by Published Date Descending.
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Estate Planning: Where usufruct and US tax laws collide
Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....
United States
24 Oct 2018
2
Residencia fiscal: interpretación del concepto "ausencias esporádicas" en la Ley del IRPF
En fecha 28 de noviembre de 2017, el Tribunal Supremo resolvió varios recursos de interés casacional (núm. 807/2017, 809/2017, 812/2017, 813/2017 y 815/2017), sobre cómo ha de interpretarse el concepto de "ausencias esporádicas" ...
Spain
29 Mar 2018
3
Tax Residence: Interpretation Of The Concept "Sporadic Absences" Under The Spanish Personal Income Tax Law
On 28 November 2017, the Spanish Supreme Court ruled several appeals (No. 807/2017, 809/2017, 812/2017, 813/2017 and 815/2017), clarifying how the concept of "sporadic absences" foreseen under the Spanish Personal Income Tax Law should be interpreted.
Spain
29 Mar 2018
4
Novedades del Plan Anual de Control Tributario y Aduanero de 2018
El pasado martes 23 de enero se publicaron en el Boletín Oficial del Estado las directrices generales del Plan Anual de Control Tributario y Aduanero de 2018 sobre la base de los siguientes cuatro grandes pilares:
Spain
14 Mar 2018
5
General Guidelines For The Spanish Tax And Customs Control Plan For 2018
On January 23, 2018, the General Guidelines for the 2018 Tax and Customs Control Plan have been published in the Official State Bulletin. The Guidelines are based on the following four main areas:
Spain
14 Mar 2018
6
Sentencia TJUE
El Tribunal Superior de Justicia de la Unión Europea (en adelante, "TJUE") ha dictado sentencia de 7 de septiembre de 2017, en el asunto C-6/16, Eqiom SAS y Enka SA vs. el Ministro de Hacienda y Cuentas Públicas francés, en el que confirma la exención de retener en el reparto de dividendos cuando la matriz esté situada en otro Estado Miembro de la Unión Europea y ésta esté controlada, directa o indirectamente, por una o varias personas residentes en un Estado no perteneciente a la Unión Europea.
Spain
27 Dec 2017
7
Tax Alert: CJEU Ruling
On 7 September 2017, the Superior Court of Justice of the European Union (hereinafter, "CJEU") rendered its ruling in the case of C-6/16, Eqiom SAS and Enka SA vs. the French Minister of Finance and Public Accounts.
Spain
27 Dec 2017
8
Orden HFP/816/2017, de 28 de agosto, por la que se aprueba el nuevo modelo 232 de declaración informativa de operaciones vinculadas y con paraísos fiscales
Hasta ahora, este tipo de declaraciones se realizaban en varios apartados del modelo 200 del Impuesto sobre Sociedades.
Spain
29 Nov 2017
9
Legal Order HFP/816/2017 (Dated August 28, 2017) Which Approves The 232 Form Of Declaration Related-Party Transactions And Information Related To Tax Havens
The 232 Form must be submitted electronically to the Spanish Tax Authorities in the month following the ten months at the end of the tax period applicable to the submitted information.
Spain
29 Nov 2017
10
Inversión en América Latina a través de las ETVEs españolas
Las denominadas Entidades de Tenencia de Valores Extranjeros españolas, ("ETVE") ofrecen importantes beneficios fiscales para inversores.
Spain
21 Nov 2017
11
The Gateway To Latin America
The use of Spanish holding companies to invest in Latin America ("LATAM") offers a number of tax benefits for investors.
Spain
21 Nov 2017
12
Investments In US Securities
When nonresident aliens ("NRAs") invest in the US securities market they must take the bitter with the sweet.
Switzerland
5 Oct 2017
13
El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial
El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial
Spain
3 Oct 2017
14
The Constitutional Court Annuls The Special Tax Declaration On The Basis Of Unconstitutionality
This adjustment was allowed, without penalty, if the applicant could demonstrate a tax burden payment equal to 10% of the purchase price of any non-declared goods.
Spain
3 Oct 2017
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