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  • Member Access
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    Original URL path: http://www.lextax.es/index.php/en/j-stuff/member-access (2016-04-30)
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  • Weitere Leistungen
    und sind stets bereit Ihnen aufmerksam zuzuhören Ihre geschäftsinternen Bedürfnisse rechtskräftig umzusetzen Ihre Arbeitsgruppen zu schulen Sie in sämtlichen Rechtsangelegenheiten auf den neusten Stand zu bringen firmeninterne Seminare zu gestalten und abzuhalten etc Hierbei machen wir immer eine Voranalyse um Ihnen eine praktische zukunftsorientierte und auf Ihre Organisation und Arbeitsgruppen zugeschnittenen Lösung anbieten zu können Handels und Gesellschaftsrecht Arbeitsrecht Steuerrecht Buchhaltung Datenschutz und neue Technologien Zivilrecht Immobilien und Bebauungsplanung Weitere

    Original URL path: http://www.lextax.es/index.php/de/weitere-leistungen (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: TAX
    which ownership in those assets or rights is relinquished Penalties It regulates a system of penalties for cases in which these information models i are not submitted on time ii are submitted with incomplete inaccurate or false information or iii are presented by means other than electronic computer or telematic when those means are required These are considered very serious offenses Penalties in these cases are fixed generally in an amount of 5 000 euros per item or set of data on the same asset if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented by means other than electronic computer and communication when it is compulsory to use these means Effects on income tax and corporation tax Failure to comply with this new reporting requirement in term besides the punitive consequences aforementioned also produces effects in the field of income tax and corporation tax For Personal Income Tax tenure statement or acquisition of goods or rights in respect of which the obligation to declare has not been fulfilled will be considered a taxable capital gain and integrated into the overall tax base of the oldest non prescribed tax year For the Corporate Income Tax goods and rights will be considered as acquired with undeclared income and will also be assigned to the oldest non prescribed tax period This applies to periods ending as of October 31 2012 The Act with unclear wording establishes that the imputation of rent will be appropriate to the period in which this new wording of the rule was in force We are therefore faced with a irrebuttable presumption applicable even if the taxpayer can establish that such property or rights come from a prescribed exercise However this presumption would not be applicable if the taxpayer or the taxpayer can prove that these goods and rights have been acquired With declared income which would include income regularized by special tax return regulated in the first additional provision of Royal Decree Law 12 2012 also known as tax amnesty With income earned in tax years in which the tax payer was not a taxpayer in Spain of the Personal or Corporate Income Tax respectively Penalties Treating capital gains as unjustified or unreported income entails the imposition of sanctions for very serious offense with proportionate pecuniary penalty of 150 of the amount of the tax liability resulting from its inclusion in the tax base of the oldest non prescribed tax year These effects occur from October 31 2012 date of entry into force of the Law 7 2012 The information provided in this article is not intended to be legal advice but merely conveys general information related to legal issues We kindly invite you to visit and comment about

    Original URL path: http://www.lextax.es/index.php/de/aktuelles/itemlist/tag/TAX (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: TAXES
    if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented by means other than electronic computer and communication when it is compulsory to use these means Effects on income tax and corporation tax Failure to comply with this new reporting requirement in term besides the punitive consequences aforementioned also produces effects in the field of income tax and corporation tax For Personal Income Tax tenure statement or acquisition of goods or rights in respect of which the obligation to declare has not been fulfilled will be considered a taxable capital gain and integrated into the overall tax base of the oldest non prescribed tax year For the Corporate Income Tax goods and rights will be considered as acquired with undeclared income and will also be assigned to the oldest non prescribed tax period This applies to periods ending as of October 31 2012 The Act with unclear wording establishes that the imputation of rent will be appropriate to the period in which this new wording of the rule was in force We are therefore faced with a irrebuttable presumption applicable even if the taxpayer can establish that such property or rights come from a prescribed exercise However this presumption would not be applicable if the taxpayer or the taxpayer can prove that these goods and rights have been acquired With declared income which would include income regularized by special tax return regulated in the first additional provision of Royal Decree Law 12 2012 also known as tax amnesty With income earned in tax years in which the tax payer was not a taxpayer in Spain of the Personal or Corporate Income Tax respectively Penalties Treating capital gains as unjustified or unreported income entails the imposition of sanctions for very serious offense with proportionate pecuniary penalty of 150 of the amount of the tax liability resulting from its inclusion in the tax base of the oldest non prescribed tax year These effects occur from October 31 2012 date of entry into force of the Law 7 2012 The information provided in this article is not intended to be legal advice but merely conveys general information related to legal issues We kindly invite you to visit and comment about this article in our blog and at facebook your comments in this respect will be greatly appreciated Freigegeben in Tax weiterlesen Dienstag 11 Dezember 2012 09 43 New reporting requirements for assets located outside of Spain Very recently the Spanish Government has launched a new anti fraud plan to prevent tax evasion One of the enacted measures concerns assets held outside Spain and would affect most expatriates living here Obligation to inform An additional provision is incorporated into the General Tax Law which establishes the

    Original URL path: http://www.lextax.es/index.php/de/aktuelles/itemlist/tag/TAXES (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: TAX RETURN
    and the Isle of Man pose a significant advance in the tools of prevention of tax fraud and will have a significant impact in the fight against international tax evasion once they take effect Through such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for

    Original URL path: http://www.lextax.es/index.php/de/aktuelles/itemlist/tag/TAX%20RETURN (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: EVASION
    such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for automatic multilateral exchange of information based on the FATCA Agreement signed with the United States Moreover Spain has completed in recent years many international conventions and agreements to ensure the exchange of information Qatar Austria UK India Uzbekistan Cyprus Argentina USA Monaco and Macao Freigegeben in Lawyers weiterlesen Dienstag 14 Oktober 2014 19 44 New plan against international tax fraud and tax evasion launched by the European Commission It will tackle among others interests and dividends not taxed in the country of tax residence Through IT and other means the EU allows for co operation and exchange of information among its member countries Both collecting taxes and combating tax fraud and tax evasion are the responsibility of EU countries national authorities However much of the fraud happens across borders and a single country acting on

    Original URL path: http://www.lextax.es/index.php/de/aktuelles/itemlist/tag/EVASION (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: UK
    under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for automatic multilateral exchange of information based on the FATCA Agreement signed with the United States Moreover Spain has completed in recent years many international conventions and agreements to ensure the exchange of information Qatar Austria UK India Uzbekistan

    Original URL path: http://www.lextax.es/index.php/de/aktuelles/itemlist/tag/UK (2016-04-30)
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  • Anzeige der Artikel nach Schlagwörtern: LEGAL
    that for which the information must be reported Accounts located abroad in entities engaged in the banking or credit traffic in which the taxpayer is the titleholder or in which he or she is a representative authorized person or beneficiary or in which he or she has disposal powers Any values assets securities or rights representing capital equity or assets of all types of entities or the transfer to third parties of capital which is hold or deposited or located abroad This includes fiduciary agreements and trusts Life or disability insurance in which the taxpayer is the policyholder Also annuities or temporary rents in which the taxpayer is a beneficiary contracted with entities established abroad Real estate and property rights of the holder located abroad The reporting requirement will be required also for those who are considered to be beneficial owners in accordance with the provisions of Article 4 2 of Law 10 2010 for the prevention of money laundering and terrorist financing that is for The natural person on whose behalf it is intended to establish a business relationship or intervene in any transaction The natural person who ultimately owns or controls directly or indirectly a percentage higher than 25 of the capital or voting rights of a legal person or by other means exercising control direct or indirect of the management of a legal person An exception is a company listed on a regulated market in the European Union or third country s equivalent The person or persons who hold or exercise control of 25 or more of the property of a legal instrument or the person who administers or distributes funds or when beneficiaries are yet to be determined the class of persons in benefit of which is set up or operates There will be no reporting obligation for those assets or rights whose value is lower than 50 000 euros considered in the aggregate for each group of assets listed above In the following year the information returns should be filed only if there are new assets or rights the values of assets or rights already reported have increased in certain cases in which ownership in those assets or rights is relinquished Penalties It regulates a system of penalties for cases in which these information models i are not submitted on time ii are submitted with incomplete inaccurate or false information or iii are presented by means other than electronic computer or telematic when those means are required These are considered very serious offenses Penalties in these cases are fixed generally in an amount of 5 000 euros per item or set of data on the same asset if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented

    Original URL path: http://www.lextax.es/index.php/de/aktuelles/itemlist/tag/LEGAL (2016-04-30)
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