The OECD's Pillar 2 is the source of the draft bill, which resulted in the approval of Directive (EU) 2022/2523 on a 15% global minimum tax, in December 2022. The directive is aimed at curbing aggressive tax planning by multinational groups. It was required to be incorporated into the national...

The changes contained in the Corporate Tax Bill concerning the treatment given to the depreciation and value impairment of fixed assets call for the reflection about the consequences that will derive from their implementation, and possible actions to adopt before they enter in force. The Bill sets forth changes in...

We are likely to see further tax changes announced in the Autumn Statement in relation to the taxation of property. This follows a period of consultation. Capital gains tax is to be extended to overseas holders of residential property in an effort to equalise the tax treatment between residents and...

On 3 September 2014, the European Court of Justice ruled against (C-127/12) the Inheritance and Gift Tax in Spain (IGT). Said tax discriminates against non-EU or European Economic Area (EEA) tax paying residents and, as a result, does not comply with the Treaty on the Functioning of the European Union...