Articles

Second Year of Obligation of the Informative Declaration of Related Operations

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 
During November, companies that closed the fiscal year 2017 in December, must present the model 232 of informative declaration of related operations and of operations related to countries or territories considered as tax havens.

Andorra: Reorder a Personal, Corporate or Societal Heritage at Zero Cost

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 
With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation.

In Italy as from 01 January 2019 Electronic Invoices Only

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
The Budget Law 2018 established that, starting from 1 January 2019, for the sale of goods and services rendered between residents, established or identified in Italy (and for the relative variations), only e-invoices are issued.

Singapore: Overview on Fiscal Budget for FY2018

Guido Tomatis Guido Tomatis from  Algebra Private Limited  on 
Singapore Government has introduced a new round of changes for tax rebates and incentives with the Budget Statement for the year of assessment 2018, forecasting in the meanwhile a gradually reduction for the next future.

R&D Tax Bonus: Even for Branch of Non Resident Companies

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
Italian legislation grants, since 2015 and till 31th December 2020, a tax bonus to the resident companies for the investment in research and development (R&D).
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