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Member Articles


Tax Havens and Transfer Pricing

ESCURA informs you that those taxpayers who carry out transactions or hold securities in countries or territories classified as tax havens, regardless of the amount and whether the transaction is carried out with a relat ...

Model 3 Declaration as of 2022

Circular Letter no. 20241 of April 1, 2022 In view of the legislative amendments made to the Personal Income Tax Code (CIRS) as a result of Law no. 75-B/2020, of 31 December, it was necessary to adjust the forms relatin ...

Making Tax Digital (MTD) for VAT - 1 April 2022

Does your VAT period begin on or after 1 April? From 1 April 2022, MTD will apply to ALL UK VAT registered entities where previously it only applied to those whose taxable turnover was in excess of the VAT registration ...

Phase Three of Making Tax Digital for VAT

Making Tax Digital (MTD) for VAT was initially rolled out for VAT registered businesses with turnover above the VAT registration threshold of £85,000 in April 2019. Phase one, in April 2019, required businesses with ...

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