Armenia’s Cabinet has ratified the income tax treaty with Hong Kong on 12 December 2024. Signed on 24 June 2024, the Armenia - Hong Kong income tax treaty is the first between the two jurisdictions. The agreement will take effect after the

Spain's General Directorate of Taxes has launched a public consultation on draft regulations designed to implement a complementary tax ensuring a global minimum tax for multinational enterprises (MNEs) and large domestic groups on 3 December

Spain's tax authorities have introduced a new special VAT regime for groups of companies (REGE), effective from 2025. Companies must use form 039 to notify their election to apply or waive the REGE for VAT purposes, the advanced REGE arrangement,

Armenia’s President has signed a law for the ratification of the free trade agreement (FTA) between the Eurasian Economic Union (EAEU) (Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Russia) and Iran on 27 November 2024. The Armenian National

The government of Vietnam announced – on 19 November 2024, during a meeting between officials from Armenia and Vietnam at Hanoi – that both countries confirmed their intention to sign a tax treaty. At the National Assembly House, right after

The Spanish lower house of parliament (Congress of Deputies) approved a new fiscal package that includes a three-year extension of the windfall tax on banks on 21 November 2024. The tax, previously set at a flat rate of 4.8%, will now follow a