Author name: Xavier Seguí

A tax residency certificate is not sufficient to secure your tax residency

Spain, Tax / By

I. Summary It is a common misconception that obtaining a tax residency certificate from a new country of residence automatically grants tax non-resident status in the previous country of residence. However, this assumption is incorrect. In this article, we discuss a recent case decided by the Spanish Supreme Court involving a renowned football player. While […]

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The UAE is a top country to set up a personal holding company

Tax, UAE / By

I. Introduction The United Arab Emirates (UAE) has long been a preferred destination for high-net-worth and ultra-high-net-worth individuals looking to relocate. However, in recent years—particularly since the 2020 pandemic and the rise of remote work—there has been a growing influx of entrepreneurs, freelancers, and business-minded individuals seeking new opportunities. For those managing multiple ventures, establishing

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Spanish Beckham Law and tax on large fortunes

Spain, Tax / By

1. Introduction NAX Law secured and important tax ruling from the Spanish General Directorate of Taxation (“GDT”), regarding the interaction between the Spanish tax on large fortunes (“TLF”) and the impatriates regime, also known as Beckham Law. In this article we uncover the details. 2. The impatriates regime Spain introduced the impatriates regime in 2003,

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Saudi Arabia’s proposed new Income Tax Law

Saudi Arabia, Tax / By

1. Summary In late 2023, Saudi Arabia’s Zakat, Tax and Customs Authority (“ZATCA”) initiated a public consultation process to introduce a new Income Tax Law (“ITL”) to replace the current framework. The proposed law, still under review, is designed to modernize the ITL in line with leading global tax standards while fostering a more business-friendly

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The UAE announces registration deadlines for corporate tax

Tax, UAE / By

1. Introduction On 27 February 2024, the UAE’s Federal Tax Authority (FTA) released Decision No. 3 of 2024, dated 22 February, detailing the registration deadlines for corporate tax under Federal Decree-Law No. 47 of 2022 (the “CT Registration Decision”). This decision will take effect starting 1 March 2024. In this article, we provide an overview

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The Spanish Constitutional Court strikes out 2016 corporate income tax rules

Spain, Tax / By

1. Overview On 18 January 2024, the Spanish Constitutional Court (“CC”) ruled that certain provisions of the corporate income tax (“CIT”) reforms introduced in 2016 were unconstitutional. However, the Court decided to limit the application of this ruling, specifying that it only applies to cases where taxpayers had contested these measures before the publication date

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