Spain

EU Commission to investigate tax ruling practices of all EU states

December 17, 2014

The European Commission has enlarged its state aid investigation into private tax ruling practices to cover all 28 European Union states. "The Commission will ask Member States to provide information about their tax ruling practice, in particular to confirm whether they provide tax rulings, and, if they do, to request a list of all companies that have received a tax ruling from 2010 to 2013," the Commission said December 17 in a press release . . .

Spain enacts corporate tax reform

December 5, 2014

Spain has enacted major tax reform, including corporate tax reform, effective January 1, 2015, writes Deloitte in a December 2 alert. The corporate tax changes include a reduction in tax rates for 2015 and 2016, anti-hybrid rules and . . .
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