This Saturday, March 21, marks a week since the Council of Ministers decreed the state of alarm at the national level through Royal Decree 463/2020. Since that day, the Government and the different ministerial departments have made some modifications and orders have been published with new measures and indications. Last Tuesday, March 17, after the…
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The state of alarm is declared in order to deal with the health emergency caused by COVID19. On 14 March 2020, the Spanish Official Gazette (BOE) published Royal Decree 463/2020, declaring a state of alarm for the management of the health crisis caused by COVID-19 (the Royal Decree). The Royal Decree introduces, effective immediately, a…
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Mutual agreement procedures (MAP) are a means of resolving disputes between two tax authorities when the actions of one or both authorities result or could result in taxation in breach of the double taxation treaty signed by both member states, or could cause double taxation. Any resident can initiate this procedure. It is usually an…
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