Tax Archives - Page 2 of 2

The RHQ Tax Rules in Saudi Arabia

1.Introduction On 16 February 2024, Saudi Arabia’s gazette published the Zakat, Tax and Customs Authority’s (“ZATCA”) much awaited tax rules for regional headquarters (“RHQ Tax Rules”). The RHQ Tax Rules are a great step and should, in conjunction with the other non-tax incentives already existing, incentivise multinational groups to set up their RHQ in Saudi […]

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

Spain, Tax / By Xavier Seguí

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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