Archive for the ‘International Tax Cooperation’ Category

Spanish Economy, heading in the right direction according to IMF report

Sunday, August 1st, 2010

On July 30, 2010, the Executive Board of the International Monetary Fund (IMF)  issued its report on Spain.1 and welcomes the Government initiatives on Financial Institutions, deficit reduction and employment market reforms. Yes, Spain is going in the right direction, and this not just about Football!

The main challenge for the Spanish economy is not its financial stability, which is now clear after last weeks market reaction to the EU Banking stress tests, in which the Spanish Financial sector came as one of the strongest in the EU.

Ending the year 2010 with a public deficit of 9.3% is out of questions. The issue that the government must tackle is the paradigm shift from an economy relying on the construction industry toward improving innovation and the internationalization of the Spanish corporations, which is being primarily lead by the private sector as demonstrated by Banco Santander, BBVA, Abengoa, Telefonica and many other not so well known companies.

Summarizing, the IMF report restates the situation as perceived by most analysts and acknowledge the many challenges and the solutions. The IMF Board welcomes the government initiatives and suggests other necessary reforms. Overall, it seems from the report, what the Market has already understood, the Spanish Economy is heading in the right direction.

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Burdensome and costly tax requirements

Wednesday, July 28th, 2010

The American Institute of Certified Public Accountants told members of Congress recently they should repeal the section of the new health care law that requires businesses to report to the Internal Revenue Service any purchase from a vendor of goods or services worth $600 or more during the calendar year.

During the last few years we have watched the Tax Offices worldwide  ‘delegating’ their collector and investigation powers to Professionals and clients, which in some cases may benefit all parties.

The trend however is in crescendo at a time where most governments worldwide are looking at reducing their administration costs. The Tax Officials, in producing draft legislation, should be mindful in their collection zeal and try to balance collection vs. taxpayer’s rights.  A right balanced approach helps the economy, by helping the clients of the tax office to succeed in their businesses.

It is encouraging to see the American Institute of Certified Public Accountants in the US confronting a legislative initiative to protect taxpayer rights. Well done!

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Gibraltar & Spain, what’s going on?

Saturday, April 17th, 2010

We are surprised, happily surprised, to see Spain signing another TIEA. This one with Bahamas signed on March 11, 2010, follows the Netherlands Antilles, Aruba, Trinidad y Tobago agreements. Please see our Taxprecision post for more information.

When coming to Gibraltar, the question brings some political issues to the table which must be put aside as a matter of urgency.

The Spanish Tax legislation clearly discriminate Gibraltar by discouraging the furtherance of trade, commerce and business with this territory of the UK and part of the EU.

There are powerful economic reasons to end this situation. Gibraltar accounts for 3% of the exports in Andalucia, compared with a 4% with Morocco, or another 4% with Mexico or US. Gibraltar is, therefore, a strategic partner of Andalucia.

I can understand that a generation of Spaniards may still have some issues coming to terms with reality. I would like to invite my fellow Spaniards to rethink their position by reviewing our 2008 posting to get to know Gibraltar and more about its OECD compliance.

There are compelling reasons for the Spanish government to speed up the signature of this TIEA and remove Gibraltar from the list of Tax Havens as per Spanish RD1080/91.

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The “Beckham Law” status. So many rumors, very little precision.

Thursday, November 26th, 2009

We have been receiving numerous consultations concerned with non-sense rumors on the abolition of the Beckham Law. For those in the know .- Regimen especial para Trabajadores Desplazados, as per Title X on Special Tax Regimen, Section 5th, article 93 of the Spanish Income Tax Law (IRPF).

First things first, the Special Regime for expatriates moving to Spain as regulated in the Spanish Income Tax Act (IRPF) section 93 or Beckahm Law, is not been abolished. There is an amendment being proposed in the 2010 Budget, which includes a limitation for new applicants earning more than 600,000 Euros pa and moving to Spain after 1/1/2010.

The new applicants earning more than 600,000 Euros a year will be taxed according to the general rules up to 43%. This is all. If you are not in this category, nothing changes in the application of this special regimen. If you are making 600k plus pa and are already in Spain, congratulations. If you are planning to move to Spain, do it before 1/1/2010.

Therefore, and let me repeat it, nothing in the legislation as it stands is affecting existing taxpayers under this regime or those qualified applicants moving to Spain by 31st December 2009. So, if you or your client is thinking in becoming Spanish Resident under this rule, hurry up!

Since my times in Deloitte UK, when we were auditing Manchester United and Beckham was still considering the move to Real Madrid, I have been very involved with this legislation and publishing on this particular matter. I follow it very closely and will continue doing so until final approval. Keep watching this space.

The amendment is in line with the efforts of all the Tax authorities worldwide to increase their revenue!

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Beckham Law future?

Wednesday, November 4th, 2009

The Spanish government is trying to limit the benefits offered to those expatriates working in Spain and paying a 24% tax rate.

Currently the proposal is targeting individuals making over 600,000 Euros per year.

The proposal has not yet been presented to the Parliament.

When we published our first article on the Beckham Law in the Tax Journal, back in 2004, our English colleagues were amazed. Spain was developing legislation to attract international footballers, taxing them effectively at 24% and giving them a worldwide tax exemption on international income. Being the international exemption similar to the non domicile regimen in England in the good old days.

United Tax Network appoints Konsilia in Spain

Wednesday, October 14th, 2009

United Tax Network is delighted to announce that Konsilia has joined the EMEA association as their exclusive member firm in Spain. The international assignment services department in Spain is headed by Mr. Fernando del Canto.

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An Inconvenient Tax

Tuesday, October 6th, 2009

A very good opinionated link on the complexities of the Tax system and how is serving – or not – our society.

The opinions range from Professor and activist Noam Chomsky of MIT, to the President of the Tax Foundation in the DC.

Very much focused on the US system and applicable to most modern tax systems globally.

Please click at an inconvenient Tax page or watch the trailer. Enjoy

Tax witch-hunt

Wednesday, September 2nd, 2009

Please read our article published in the Spanish Financial Paper Expansion today by clicking here. It is in Spanish and will try to translate the main ideas in a few days.

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International Tax Law Barrister, Lawyer, Abrogado & Attorney, Leon Fernando del Canto of Konsilia, offering services relating to international tax planning, tax advice, private clients, international law, serving Spain, United Kingdom, Europe.

Tax Precision is the trading name of León Fernando del Canto Gonzalez, a Barrister regulated by the General Council of the Bar in England and the Colegio de Abogados de Jerez de la Frontera.