DTA between Nigeria and Spain enters into force

The Spanish Tax Agency has published Royal Decree 238/2026 on 25 March 2026, in the Official State Gazette (BOE) on 31 March. The decree introduces mandatory electronic invoicing requirements for B2B transactions between businesses and professionals

Spain’s Tax Agency has issued a statement outlining the tax provisions of Royal Decree-Law 7/2026 on 20 March 2026. Published in the Official State Gazette on 21 March, the decree enacts the Comprehensive Response Plan to the Crisis in the Middle

The Spanish Council of Ministers approved the signing of a new income tax treaty with the Netherlands  on 10 March 2026. The agreement seeks to prevent double taxation and fiscal evasion. It must go through a process of formal signing, and

The Spanish Council of Ministers has approved the signing of a new income tax treaty with Montenegro on 10 March 2026. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international

Nigeria’s Ministry of Finance have introduced the Presumptive Tax Regulations framework on 4 March 2026, marking a significant milestone in Nigeria’s tax reform journey. The Ministry described the framework as simple, clear and fair, with a

Spain’s Congress of Deputies has officially repealed Royal Decree-Law 2/2026, originally issued on 3 February 2026. The repeal was formalised in a Congressional Resolution dated 26 February 2026 and published in the Official State Gazette (BOE) on