Borja Molina Salinero’s Post

Missed the deadline to submit your tax objection letter? What legal remedy that taxpayer can consider? Ahdianto Ah, tax partner of GNV Consulting, gives his insight: submit tax assessment cancellation request, may become a viable alternative. And what if the Indonesian Tax Authority rejects the Cancellation Request? Read the article to know the answer. https://lnkd.in/gnWwEjYM #TaxTips #IndonesiaTax #SKPCancellation #GNVConsulting #FairTaxation #TaxSolution #TaxDispute #KUPLaw #SmartTaxpayer

🔔 𝗡𝗲𝘄𝘀𝗳𝗹𝗮𝘀𝗵 | On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendments to certain tax provision following developments in case law, with a view to ensuring legal certainty with respect to the application of the provisions in question and to simplify, optimise and digitise certain administrative procedures. 💡 Discover the main tax measures by reading our latest newsflash and do not hesitate to reach out to our experts, Frederic Feyten, Alejandro Domínguez Becerra or Delphine Danhoui if you have any questions. #CMSLuxembourg #CMSLaw

⚠️The importance of receiving adequate advice in relation to the 𝗕𝗲𝗰𝗸𝗵𝗮𝗺 𝗟𝗮𝘄. The Special Tax Regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory regulated in Spanish regulations and commonly known as the “Beckham Law”, has been in the spotlight of debate recently.  The controversy stems from the increased number of tax audits conducted by the Spanish #TaxAdministration on taxpayers benefiting from this special regime, which has been the subject of criticism in international outlets such as the Financial Times. 🔍 In our blog article we detail the importance of receiving adequate advice in relation to the #BeckhamLaw. A proper analysis and tax planning prior to the application of this law are essential in order to avoid a tax audit at a later stage, after the Special Regime has been granted. 🔍Read the article here: https://lnkd.in/dnN6j6vx Taxpayers benefiting from this Special Regime who have received proper tax advice from the outset can have the peace of mind that comes with a Special Regime consolidated in the Spanish tax regulations, which offers significant tax benefits to those who move their residence to Spain under certain circumstances. At B LAW & TAX, our team of specialized tax advisors has extensive experience in matters related to the "Beckham Law" in Spain. #Tax #TaxAdvice #BeckhamLaw

📢 Important Developments in Brazil’s Tax Landscape 📢 I'm thrilled to share the latest article on Lexology, co-authored by Luciana Rosanova Galhardo and me, regarding CARF’s "casting vote," a tiebreaking mechanism that allows the council president (who represents the National Treasury) to decide on federal tax matters. This reinstated rule carries significant implications, especially around penalties. Cases decided by casting vote now limit certain fines, easing the financial strain for taxpayers disputing tax issues. Staying informed on this evolving landscape is essential as these changes impact both foreign and domestic taxpayers navigating Brazil's intricate tax system. Check out the article here: https://lnkd.in/dvRQf6gJ #BrazilTax #TaxPolicy #CARF #Taxation #Brazil #TaxLaw #TaxDisputes

Exposure draft legislation for Australia's Global Minimum Tax and Domestic Minimum Tax was published earlier today. While the 15% Minimum Rate attracts a lot of attention, the way in which the tax base is determined - using Financial Accounting Net Income or Loss with adjustments - is perhaps more significant because it represents a major departure from the way in which the tax base is determined under Australia's existing income tax law through the concept of taxable income. This is the topic of my PhD thesis at Melbourne Law School. #tax #taxlaw #austax #internationaltax #globaltax Tax List

📢Our colleague, Nataša Sarić, has authored an insightful article for CEE Legal Matters titled "Serbia Temporary Tax Decisions: Will the Tax Administration’s Practice Change in 2024?" In this piece, Nataša Sarić dives into the complexities of temporary tax decisions and explores the potential shifts in the Serbian Tax Administration's approach. Her analysis provides valuable insights for businesses and individuals navigating these challenges. #legaiInsight #taxlaw #CEELegalMatters #zivkovicsamardzic

On November 27, 2024, the Multinational Enterprise (Minimum Tax) Act 2024 was published in Singapore’s Official Gazette. The law includes an Income Inclusion Rule (IIR) (‘MTT’ in the law) and a domestic minimum tax (‘DMT’ in the law) (intended to be a Qualified Domestic Minimum Top-Up Tax (QDMTT)). This is intended to apply to fiscal years beginning on or after January 1, 2025. https://lnkd.in/eTvZQjqV #pillar2 #beps #internationaltax

🇪🇸 𝐓𝐚𝐱 𝐫𝐞𝐬𝐢𝐝𝐞𝐧𝐜𝐞 𝐒𝐩𝐚𝐢𝐧 & 𝐔𝐊 ☝🏻 Interpretation of the 𝐚𝐫𝐭𝐢𝐜𝐥𝐞 𝟒 𝐨𝐟 𝐭𝐡𝐞 𝐀𝐠𝐫𝐞𝐞𝐦𝐞𝐧𝐭 between Spain and the United Kingdom of Great Britain and Northern Ireland to avoid 𝐝𝐨𝐮𝐛𝐥𝐞 𝐭𝐚𝐱𝐚𝐭𝐢𝐨𝐧 and article 9 of the Spanish Income Tax Act (LIRPF). ⬇️ Read 𝐭𝐡𝐞 𝐜𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐚𝐫𝐭𝐢𝐜𝐥𝐞 here ⬇️ #TaxResidence #DoubleTaxation #SpainUKAgreement #TaxLaw #SpanishIncomeTax #UKTaxRules #TaxPlanning #SpainTax #UKTax #TaxResidencyRules #InternationalTaxation #internationallawyers #legaltips

EU tax legislation (unfortunately) shows no signs of stopping: Yesterday, the EU's Economic and Financial Affairs Council (ECOFIN) reached agreement on a proposal for a Directive on Faster and Safer Tax Excess Relief (FASTER). The proposal as agreed provides for the possibility for Member States, under certain conditions, to maintain their current relief at source system and to restrict access to fast-track procedures. Read more here: https://lnkd.in/d944Una3 #tax #law #EU #wolftheiss

Malta published LN 32 of 2024 to put the EU Minimum Tax Directive's regulations into effect. Clarification of the directive's purpose, its connection to Malta's deferral option, and the obligations of local companies impacted by the EU Directive to comply are the intended objectives of this legal notice. Refer to our most recent article for more information 🔗 https://lnkd.in/eF9mye2k #GlobalMinimumTax #MaltaTax #TaxServices #TaxAdvisory #PapilioServices