Information Note on the guidelines provided by the Secretariat-General for Public Revenues with regard to (a) the deduction of expenses related to intra-group dividends and (b) the treatment of crimes of tax evasion
With two recent documents, the Secretariat-General for Public Revenues has provided instructions on the matters (a) of the deduction of expenses relating to intra-group dividends and (b) the treatment of crimes of tax evasion by the Code of Tax Procedures. This note highlights the main points of these documents.
