Author: Andreu Bové. Partner of Bové Montero y Asociados In recent years, the OECD has been working on the necessary configuration of a scheme defined by the fair distribution of profits and taxing rights among countries. In this context, and under the BEPS (Base Erosion and Profit Shifting) project, the organisation has committed itself…
In light of the recent approval and entry into force of the Digital Services Tax Act and its implementing regulations, affected companies must file their first tax return during the month of July 2021. In this update we will briefly outline the international tax situation and the practical application of this new tax in Spain….
