Update on Digital tax. The COVID impact

Update on Digital tax. The COVID impact

Pascal Saint-Amans, the Director of the Centre for Tax Policy and Administration at the OECD, announced that the negotiation timeline for new digital taxation proposals has been impacted by the pandemic. Previously, governments were expected to agree on a set of...
Spain: VAT obligations and the COVID-19 crisis (part 2)

Spain: VAT obligations and the COVID-19 crisis (part 2)

In our previous entry we subjected our comments to any changes that may result from future legislative and administrative measures. They now have been produced with the publication Today in the Official Gazette of Royal Law-Decree 8/2020 of 17 March (the Royal...
COVID-19 crisis and Spanish VAT obligations

COVID-19 crisis and Spanish VAT obligations

Subject to any changes that may result from the new expected legislative and administrative measures caused by the COVID-19 crisis, the existing situation regarding the Spanish VAT obligations of non-resident companies operating in the Spanish territory is as follows....