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Member Articles


Taxation of Capital Decrease Under Law No. 7420

Author: Beyza Günsel Sürücü Introduction Law No. 7420 on the Amendment of Income Tax Law and Certain Laws and Decrees (“Law No. 7420“) which was published in the Official Gazette dated 09.11.2022 introduced i ...

New Start-up Law in Spain with Tax Incentives for Emerging Companies and Expatriates

We would like to inform you that last December 22, 2022, the Startup Law (Law 28/2022, promoting the ecosystem for startups), was published in Spain, with tax incentives for startups and their investors, as well as other ...

Portugal Tax Updates - January 2023

January 27, 2023 Default interest rate 2023 - Debts to the Portuguese State The Treasury and Public Debt Management Agency - IGCP, E. P. E. published, in the Official Gazette, Notice no. 177/2023, of 4 January, setting ...

Foreign Sourced Income Tax - Relevant Regulations

Up to now, in Uruguay Corporate Income Tax (“the CIT”) was assessed over local-sourced income. As per a recent legal reform, and for the fiscal periods starting as from January 1, 2023, CIT will also apply to foreign ...

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