Spain- New procedures on CIT and non-residents tax returns (regarding PEs)

22 May, 2012

By Order HAP/1023/2012 of 11 May 2012, the Ministry of Finance and Public Administrations of Spain approved the new forms, procedures and the stipulated periods for the corporate income tax (CIT) and the non-residents income tax returns (regarding

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Canada: Corporate tax filing rules amended

19 December, 2011

The tax deferral rules are to be amended in Canada’s corporate partnership to extend the time available to companies to file an alignment election. According to the existing regime corporate partners can choose the fiscal period of their

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