Spain ratifies the pending DTA and accompanying Protocol with Germany

Germany's government has unveiled an ambitious 26-point package aimed at strengthening the country's response to tax evasion, financial crime and illicit financial activity through tougher sanctions, enhanced enforcement powers and greater use of

Germany has notified Russia that it will suspend the agreement of 29 May 1996 between the two nations for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, effective from 1 January 2027. The notification was

Germany’s Federal Council (Bundesrat) approved the amendment of the regulation on the application of the minimum taxation law (Mindeststeuer-Bericht-Verordnung – MinStBV) on 10 July 2026. The measure expands the framework under the Minimum

Spain’s Institute of Accounting and Audit (ICAC) has clarified the application of Spain's public country-by-country reporting (public CbCR) rules through ICAC Query 5 (BOICAC 144). The guidance confirms that when the ultimate parent company is

Germany has published the 2026 update to its basis for negotiating Double Taxation Agreements (DTAs) covering taxes on income and on capital. The document serves as the Federal Government's starting point for treaty negotiations with foreign states

The Spanish Tax Agency has launched the 2025 Companies Campaign, with the filing period for Corporate Income Tax opening on 1 July 2026. The campaign includes a dedicated webpage bringing together guidance, updates and support materials to help