Specialty Group: TAG Tax

1. Tax residence criteria in Spain. Tax residency is a crucial concept for determining the tax obligations of individuals in Spain. According to the Spanish Personal Income Tax Law, an individual is considered a tax res ...

Despite the recently concluded political elections, taxpayers continue to have uncertainty regarding potential future tax changes. The impact of these elections, the potential sunset of many individual provisions of the ...

The Goods and Services Tax (GST) framework has undergone a significant change on October 10, 2024. This new notification, introduced by the government, focuses on non-residential rental transactions. The key change is th ...

Rachel Reeves confirmed in the Autumn Budget 2024 that tax changes for non-doms, first announced in the spring, will be implemented from 6 April 2025. Following the release of detailed guidance and draft legislation, fin ...