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News & Analysis

Request for Explanation of Data and/or Information Letter (SP2DK) and its relation to PMK No. 79 Year 2023 and PMK 17/PMK/03/2013

07 August 2024 by Provisio Consulting

The SP2DK (Surat Permintaan Penjelasan atas Data dan/atau Keterangan) is a tool used by the Indonesian Directorate General of Taxes (DGT) to verify and clarify information related to a taxpayer's compliance.

News & Analysis

Luxembourg: Significant amendments to the Tax Legislation

22 July 2024 by TransFair Pricing Solutions - Luxembourg

On July 19, 2024, the Finance Commission at the Chamber of Deputies presented an amendment to the draft Bill of Law 8186, splitting it into two distinct proposals: 8186A and 8186B.

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Luxembourg: Luxembourg Pillar 2 law to be amended

12 July 2024 by Baker McKenzie Luxembourg

As the OECD published a fourth set of guidance on Pillar 2, Luxembourg released a bill to implement the first three.

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Spanish Tax on Certain Digital Services. New tax ruling on online advertising and data transmission services.

09 July 2024 by KPMG - Spain, Carlos Guerrero Ros

The Spanish Tax Authorities has issued a new tax binding ruling (V0075-24) regarding two of the three Spanish taxable events provided for in Law 4/2020 of 15 October 2020 on the Tax on Certain Digital Services (the “TCDS Law”).

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