Briefing on the directives of the Secretariat-General for Public Revenues on (a) the deduction of expenditure in the event of intra-group dividends transactions and (b) the treatment of tax crimes
Two recent notices of the General Secretariat for Public Revenues have provided clarifications for the limits of the deduction on expenditure concerning intra-group dividends and the current treatment of tax offences pursuant to the Code of Tax Procedure. This note highlights the main points of the Secretariat-General for Public Revenues directives.
