What we understand by permanent establishment In the current economic context of globalization, an increasingly higher number of companies decide to try their luck in countries that offer advantages or benefits in the tax and/or labour areas, or otherwise on a...
What payroll is The number of national and international companies looking for efficient solutions to enable them to delegate tasks that use up their time and resources without offering any kinds of benefits is becoming higher and higher. The management and control of...
Tax compliance has as its main objective controlling tax risks deriving from the eventual breach of tax rules by companies, irrespective of their size and activity. BEPS Action Plan (Report on the taxable Base erosion and Profit Shifting) whose objective is...
Despite taxpayers’ initial reluctance to the use of SII, there is no doubt that this system is on its way to becoming as one of the best tools of the Spanish Tax Administration in order to fight against tax fraud. For this reason, we should be getting used to its...
The so –called SII is an online VAT bookkeeping system for Spanish VAT taxpayers, through the Spanish tax authorities web page, which permits the immediate supply of the invoicing registries.SII – Immediate implementation changes (1 July 2018) in the VAT...
The obligation of reporting the company’s beneficial owner does not apply to companies formulating and depositing consolidated annual accounts. It does not apply, either, to quoted companies, but it does to companies quoted in the Spanish MAB (Alternative Stock...