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Publications
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Fighting against child labor in the world: Spanish companies’ obligations to eradicate it
On the World Day against Child Labor, we review the obligations that companies in Spain must comply with to eradicate child labor in the world. These measures translate into reporting duties on their own personnel and those of the companies in their…
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China: Dealing with the future tax administration on enjoying treaty benefit for preferential tax rate on dividends
Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies…
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The clock starts ticking for companies following approval of the corporate sustainability due diligence directive
The EU act setting out companies’ obligations in relation to the human rights and environmental impacts of their activities is already a reality. Companies are now well advised to familiarize themselves fully with the obligations, and especially,…
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Investment arbitration on the rise in Latin America
We look at new trends in investment arbitration in Colombia, Chile, Peru and Mexico, and provide a few figures on recorded cases and industries with the largest number of disputes.
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Debunking ‘green sheen’: the new rules on environmental claims
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
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Portugal launches international public tender for the first phase of the Lisbon to Oporto High-Speed Railway Line
The Government of Portugal has authorized the opening of a public tender for the concession. This project, part of the National Railway Plan and the National Investment Program 2030, aims to promote decarbonization and improve the capacity of…
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China’s first attempt for Advance Tax Ruling: trail implementation in Shanghai
Shanghai introduces a trial Advance Tax Ruling (ATR) system, a significant step in China's tax administration. ATR, common in countries like Spain and the U.S., allows enterprises to seek formal tax opinions on future complex tax matters, enhancing…
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Highlights of 2023 Revision to Company Law of China
On December 29, 2023, marking the 30th anniversary of the enactment of the Company Law, China released the Company Law of the People’s Republic of China (2023 Revision), introducing adjustments to various aspects, including shareholder capital…