Tax Newsletter - May 2025
Spain -
Judgment of the month
Brazilian ‘juros sobre o capital próprio’ are exempt from corporate income tax
A recent national appellate court judgment has settled the issue by pointing out that tax treaties prevail over domestic laws which, as a general rule, cannot contradict the terms and spirit of tax treaties.
Decisions, judgments and new legislation
- Corporate income tax
- Personal income tax
- Indirect taxes
- Wealth taxes
- Local taxes
- Other taxes
- Tax procedure
- Other new legislation
For further details, CLICK TO VIEW FULL NEWSLETTER.
Contact
