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Regarding the Taxation of Sports Clubs and the Impact of Tax Reform on the Football Corporation
After a brief exposition regarding the tax scenario for SAFs a scenario resulting from the tax reform whose debate began at the dawn of Lula's government and concluded in 2026.
You Can Now Request a Refund of the IAE (Economic Activities Tax) for Prescribed Tax Years.
Companies that paid the Tax on Economic Activities (IAE) to their City Councils in 2020, despite being forced to close due to the pandemic, may request a partial refund of those amounts.
Last Weeks to Request a Full Refund of the Wealth Tax
As we have already reported, the Wealth Tax is the subject of an appeal of unconstitutionality whose resolution, according to the most recent information, could be known next March.
SAF, Corporate-Owned Club and Club: Consequences of Tax Reform and the SAF Law as a Solution to Alleged Inequalities
Since football arrived in Brazil and its practice began, the non-profit association model was adopted as the legal form for organizing the ownership of assets used in the activity.
Welcome to Italy, Big Spenders (at a Cost): the New Residents’ Flat Tax Jumps to EUR 300,000
The 2026 Budget Law once again intervenes in the new residents’ regime provided for under Article 24-bis of the Italian Income Tax Code, marking a further shift in Italy’s tax policy aimed at attracting high-net-worth individuals.
New Tax Measures for 2026
In Spain the corresponding Budget Law has not been approved before the start of the calendar year 2026, nor of course, the usual Law accompanying the first, both regulations that usually contained the major regulatory modifications that affected different areas, including taxation.
Focus on ESG: The Auditor Juggle Regulation and Corporate Practice
In recent years, sustainability has become a strategic pillar for businesses, institutions, and investors.
VSME: The “Light” Sustainability Revolution for SMEs
On 30 July 2025, the European Commission published a Recommendation promoting the adoption of the VSME designed to support micro, small and medium-sized non-listed enterprises in reporting on ESG matters.