Impuesto

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Artículos Recientes

  •  
    21/06/2024
    Italy

    Italian Supreme Court Upholds OECD Transfer Pricing Rules

    The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer pricing transactions between associated companies.Firstly, the approach taken in the previous decision of the Italian Supreme Court no. 15668/2022 (available here) is confirmed with regard to the relevance of the arm’s length principle set forth by Article 9 of the OECD Model Tax Convention and included in Article 110, par. 7 of the Italian Income Tax Code.Moreover, the principle that,...
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    21/06/2024
    Luxemburgo

    New tax measures announced by the Luxembourg Prime Minister

    On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include the following tax measures aiming to increase Luxembourg competitiveness:For corporations – To ensure that companies will continue to invest, develop themselves and contribute to job creation, it is envisaged to:Reduce of the corporate income tax rate from 17% to 16% as from 1 January 2025;Reduce the subscription tax for “Exchange Traded Funds” (ETFs) which are actively managed as from tax year 2025; andImprove of the tax framework...
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  •  
    10/06/2024

    3:12-utredningen – Förslag om nya regler för fåmansföretag

    Regeringen beslutade den 25 maj 2022 att tillsätta en kommitté för att utreda reglerna för utdelning och kapitalvinst på andelar i fåmansföretag, de s.k. 3:12-reglerna. Kommitténs uppdrag var att lämna förslag på förenklingar av detta relativt komplexa regelverk. Uppdraget har under tidens gång ändrats och utvidgats till att bl.a. omfatta regelverkets konsekvenser för kvalificerade personaloptioner (KPO:er). Den 3 juni 2024 publicerade kommittén sitt förslag (SOU 2024:36). I denna artikel går vi...
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  •  
    03/06/2024
    China

    Chinese Tax Regulation Update - May 2024

    The latest development in China Tax Regulation mainly includes:Announcement [2024] No. 3 jointly released by the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”)Announcement [2024] No. 2 jointly released by the MOF and the SATSAT Announcement [2024] No. 5Please click here to read the full article.
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  •  
    31/05/2024
    Luxembourg

    Luxembourg Government proposes minor tweaks to tax rules following recent case law

    On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendments to certain tax provision (i) following developments in case law, (ii) with a view to ensuring legal certainty with respect to the application of the provisions in question and (iii) to simplify, optimize and digitize certain administrative procedures.The main tax measures can be summarized as follows.Amendment of §8 of the net wealth tax law (NWT Law)The proposed amendment aims at complying with the decision of the Constitutional Court dated...
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  •  
    28/05/2024
    Belgium

    Pillar II – developments in Belgium

    GB NL FR
    1.   New Belgian Pillar II law adoptedThe Belgian parliament adopted a new Pillar II law on 2 May 2024. This law, which replaces the previous version adopted on 19 December 2023, includes provisions from the OECD/G20 Inclusive Framework on BEPS issued in 2023 and corrects errors in the original Pillar II law. Furthermore, the law modifies the Belgian innovation income deduction regime (IID) to maintain its effectiveness for groups subject to the Pillar II legislation in Belgium. Without these changes, the IID’s benefits would have been partially lost due to a top-up tax payable...
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