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Member Articles


IRC - Taxes of Municipal Surtax Applicable on the Taxable Income of 2020

Order no. 20233 of 07 May 2021 republishes the table of taxes and exemptions of municipal surtax applicable on the taxable income of IRC for the period 2020 with the amendments/corrections requested by the municipalities ...

Appointment of the Fiscal Representative

Order no. 90033 of 13 May 2021 establishes that taxpayers with an address in the United Kingdom registered in the AT (tax authority) database until 2020.12.31 may appoint a tax representative till 30 June 2022, without a ...

Cashing in on Rising Home Values? Beware of an Unexpected Tax Bill

These days, many homeowners are considering selling their homes to take advantage of the booming housing market. In deciding whether to put their house on the market, homeowners should understand the tax consequences of ...

The American Families Plan: Tax Implications for Real Estate Owners and Developers

Authors: J. Conrad Garcia & Adam Farnsworth On April 28, 2021, President Biden announced a plan to expand benefits for lower- and middle-income Americans under his “American Families Plan” (the “Plan”). To p ...

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