In 2017, HMRC have designed a new plan relative to fiscal policies with the aim to introduce several new tax rules and rates that could have an impact on UK companies and self-employed persons from 2017 onwards.



Parliament"s special committee on tax rulings discusses tax measures with representatives from multinationals and various tax authorities on Monday 14 March and Tuesday 15 March. Participants include Andorra, Liechtenstein, Monaco and the Channel Islands as well as Apple, Google, IKEA and McDonald's. MEPs have the opportunity to question them, especially regarding the latest developments in the area of corporate taxation.

With the introduction of Portugal’s “Golden Visa” and a special tax regime for “non habitual residents”, Portugal has become a destination of choice for many non-EU nationals.

The Golden Visa enables non-EU residents not only to be resident in Portugal, but also to move freely within the Schengen Zone.  The “Non Habitual Residents Regime” means that they can, in addition, enjoy low taxes, or, in some cases, freedom from taxation in Portugal.


Spanish Holding Company

Spanish Law 43/1995 introduced a special tax regime applicable to Spanish holding companies creating one of the most competitive holding regimes in the world. The stability that this special regime has experimented over these last years makes it a very reliable vehicle of investment. This fact is even enforced by the wide range of treaties that Spain has undersigned in the last years. There are several interesting features about the Spanish holding company (called in Spanish "Entidad de Tenencia de Valores Extranjeros" – ETVE – ) which may be summarised as follows.