Author name: Xavier Seguí

Five key points when being subject to a cross-border tax procedure

Tax, UAE / By

I. Introduction The world is becoming more globalised than ever. There has never been such level of international trade and investment. With international transactions in full upswing, cross-border tax procedures and cooperation between tax authorities are on the rise. In this article we list five key points that companies should consider if they are subject […]

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Spanish tax on large fortunes and impatriates under the Beckham Law

Spain, Tax / By

Introduction NAX Law secured and important tax ruling from the Spanish General Directorate of Taxation (“GDT”), regarding the interaction between the Spanish tax on large fortunes (“TLF”) and the impatriates regime, also known as Beckham Law. In this article we uncover the details. The impatriates regime Spain introduced the impatriates regime in 2003, at the

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Capital gains tax arising from cross border intragroup share transfers – a European and GCC perspective

Tax, UAE / By

Introduction If you are working for a multinational enterprise, it is likely that you have been involved in an intragroup restructuring that includes countries. A common question that arises in these international intragroup restructurings is whether any transfer – of shares or assets – made between entities of the same group should result in any

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A closer look into Saudi Arabia’s proposal for a new Income Tax Law

Saudi Arabia, Tax / By / ,

Summary In late 2023, Saudi Arabia’s Zakat, Tax and Customs Authority (“ZATCA”) opened a public consultation to replace the existing Income Tax Law (“ITL”) by a new one. The proposal, which is currently under study, aims to update the ITL, to align it with the most relevant international tax practices and to promote business through

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Registration deadlines for UAE corporate tax announced – are you ready?

Tax, UAE / By

Introduction On 27 February 2024, the UAE’s Federal Tax Authority (“FTA”) published its Decision No. 3 of 2024, dated 22 February, regarding the timeline specified for registration of taxable persons for corporate tax for the purposes of Federal Decree-Law No. 47 of 2022 on the taxation of corporations and businesses (the “CT Registration Decision”). The

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The Spanish Constitutional Court annuls certain corporate income tax measures introduced in 2016

Spain, Tax / By

Summary On 18 January 2024, the Spanish Constitutional Court (“CC”) issued its judgment 11/2024 and declared certain corporate income tax (“CIT”) restrictive measures introduced in 2016 to be unconstitutional and therefore void. These measures affected large companies and companies which in the past held shares in other companies and had declared impairment losses. However, in

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