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Member Articles


Tax obligations for Spanish tax non-residents who own a property in Spain

In general, individuals who spend less than 183 days during the calendar year in Spain are considered Spanish Tax non-residents. Non-resident taxpayers in Spain are taxed on their income and assets from Spanish source on ...

The New B.C. Employer Health Tax

British Columbia Budget 2018 included the announcement of a new payroll tax called the Employer Health Tax (the “EHT”). Preliminary details were released over the summer, with additional details being released in rec ...

Tax Credit for Hiring from Certain “Target Groups” Can Provide Substantial Tax Savings

Many businesses hired in 2017, and more are planning to hire in 2018. If you’re among them and your hires include members of a “target group,” you may be eligible for the Work Opportunity tax credit (WOTC). If you ...

Inbound distributors - Transfer pricing issues ahead!

The ATO released the Draft Practical Compliance Guideline PCG 2018/D8. Transfer pricing arrangements have been one of the ATO’s focal points in recent years due to the increasing number of multinationals operating in A ...

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