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Law 14/2022 of July 8, amending Law 19/2013, of December 9, on transparency, access to public information and good governance, in order to control the SMEs statistics in public procurement, modifies the Tax on Fluorinated Greenhouse Gas (TFGG) regulation as of September 1, 2022.

On June 26, Royal Decree-Law 11/2022, dated June 25, was published in the BOE, adopting and extending certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.

Prepared by our specialist financial sector team, these are the key issues shaping the banking sector right now and what you need to be aware of for a more resilient future.

We round-up the progress on implementation in a selection of leading economies worldwide. We also look at the impact on businesses, likely go live timings and what could potentially delay or derail the process.

We explore the political reaction to the rules, current views on implementation timelines, some complexities we see in applying these rules practically, and what businesses can do now to get ready for the introduction of Pillar 2.

The world of indirect tax regime is fast changing with countries adopting new and more sophisticated measures and increasing use of technology to track business transactions.

Law 5/2022 of 9 March, which amends Law 27/2014, of 27 November, on Corporate Income Tax, and the revised text of the Law on Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004, of 5 March, in relation to hybrid mismatches (hereinafter, the “Law 5/2022”), was published recently in the Spanish Official State Gazette (BOE).

Our expert Vicente Gomar has been part of the procedure described below, which has resulted in one of the most important rulings of recent times, the Supreme Court (SC) 484/2022 of February 9.

VAT and GST are growing in complexity and application, as the traditional goods and services model is replaced with digital content; virtual consumption and seamless international trade flows.

On January 27, 2022, the Court of Justice of the European Union (CJEU) has pronounced the "death" sentence of the 720 model.

Four key barriers in the way of the mid-market realising its sustainability aspirations.

Are you looking to prioritise international markets and adjust strategies and internal resources to achieve growth?