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RUB 167,000 (approximately EUR 2,300) monthly. All other incomes of this employee are taxed with the usual non-resident tax rate of 30%. This income can be in the form of compensation of apartment rent or flight tickets.

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Ekaterina Lakatosh LakatoshEA@schneider-group.com Russia

If during the year the status or individual person changes from non-resident to resident, the tax is recalculated.

Tax compliance in Spain is coming soon... On 1 March, the Spanish Standards Association (UNE) published the UNE standard "19602: Tax Compliance Management Systems. Requisitos con orientaciรณn para su uso", a standard with two objectives. On the one hand, it provides guidelines for organisations to implement a system for complying with their tax and accounting obligations in order to minimise their tax risks and, if this occurs, it facilitates the creation of detection and correction mechanisms, as well as learning fees to avoid them in the future.

In reference to the risk faced by companies, two categories of risk are identified: procedural risk and interpretation risk. Procedural risk is defined as the existence of a tax contingency because of an inadequate management and control procedure of the organization's tax organizations. The risk of interpretation corresponds to the existence of an interpretation of the rule, followed by the organization, that is not shared with the Tax Administration or with the courts of justice.

evidence that demonstrates before the Administration and, where appropriate, the courts of justice, the willingness of the organization to comply with its tax obligations.

The UNE thus establishes a new framework in the relations between the Administration and the citizens, trying to create a cooperative relationship between them, until now practically non-existent, which allows to reduce litigation and, above all, to increase legal security.

The Tax Administration must define the system of benefits that will apply to taxpayers who adapt their compliance systems in accordance with UNE 19602. It is presumed that Type 1 taxpayers (those who adapt and certify) will enjoy a presumption of veracity. The mere fact of being certified may be an element of

Lluis.basart@bcn.auren.es

INTERNATIONAL BUSINESS. August 2019

Although it is still too early to evaluate the effectiveness of the UNE 19602, we anticipate that a great change in Spanish culture is coming.

Lluis Basart Auren Spain

www.auren.com

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