PublicationsCommentaries

Commentaries list 

  • Litigation and Arbitration Commentary 3-2015 7/31/2015 Practice Area Law 19/2015 on Administrative Reform Measures concerning the Justice System and the Civil Registry
  • Arbitration an Litigation Commentary 2-2015 7/27/2015 Practice Area Voluntary Jurisdiction Law 15/2015, of July 2, 2015, was published in the Official State Gazette on July 3, 2015. The Law was approved by the lower house of the Spanish Parliament on June 18, 2015, in compliance with final provision eighteen of Civil Procedure Law 1/2000, of January 7, 2000, which set the Government the task of laying a bill for this Law before the Spanish Parliament.
  • Comentario Laboral 6-2015 6/29/2015 Practice Area III Agreement for Employment and Collective Bargaining, new regulations governing Temporary Employment Agencies and new developments in the control of temporary incapacity processes
  • China Commentary 1-2015 6/2/2015 Practice Area Updates on Enterprise Income Tax Treatments for Restructuring
  • Law on urgent insolvency-related measures (originating from Royal Decree-Law 11/2014, of September 5, 2014) 5/26/2015 Practice Area Today, May 26, 2015, the Official State Gazette (“BOE”) has published Law 9/2015, of May 25, 2015, on urgent insolvency-related measures (the “Law”), which enters into force the following day.
  • Draft Foreign Investment Law: China’s Reform on Regime of Foreign Investment 4/3/2015 Practice Area The PRC Ministry of Commerce (“MOFCOM”) released recently a draft of the Foreign Investment Law (“Draft”) for public comments.
  • Draft Foreign Investment Law: China’s Reform on Regime of Foreign Investment 3/10/2015 Practice Area The PRC Ministry of Commerce (“MOFCOM”) released recently a draft of the Foreign Investment Law (“Draft”) for public comments.
  • Good Governance Code of Listed Companies 2/25/2015 Practice Area On February 24, 2015, the Spanish Securities Market Commission (the “CNMV”) published the new Good Governance Code of Listed Companies (the “Code”), prepared with the support of the Committee of Experts on corporate governance matters and approved in a resolution by the board of the CNMV on February 18.
  • Tax Commentary 11-2014 12/30/2014 Practice Area The Official State Gazette of December 30, 2014 published the General State Budget Law for 2015 (Budget Law for 2015), which, in the field of taxation, basically only revises the aspects of the law that are traditionally amended by the Budget Law and affect some of the main elements of the tax system.
  • Comentario Fiscal 10-2014 12/26/2014 Practice Area Royal Decree 1003/2014, of December 5, 2014, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007, on advance payments and tax credits for large families or dependents with disabilities, was published in the Official State Gazette on December 6, 2014, and came into force on January 1, 2015.
  • Sports & Entertainment Commentary 3-2014 12/24/2014 Practice Area Amendment to the Regulations on the Status and Transfer of Players
  • Tax Commentary 9-2014 12/23/2014 Practice Area Please find below a summary of the main Spanish corporate income tax amendments that have taken place in relation to controlled transactions following the approval of the corporate income tax reform in Law 27/2014 of November 27, 2014.
  • Canary Island Tax Commentary 2-2014 12/22/2014 Practice Area On December 20, 2014, the Official State Gazette published Royal Decree-Law 15/2014, of December 20, 2014, amending the Canary Islands Economic and Tax Regime (the “REF”), which amends Law 19/94, amending the REF.
  • Tax Commentary 6-2014 12/15/2014 Practice Area Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions
  • Corporate Governance and Corporate Responsibility Commentary 2-2014 12/4/2014 Practice Area Law amending the Corporate Enterprises Law to Enhance Corporate Governance
  • Tax Commentary 7-2014 11/28/2014 Practice Area Corporate Income Tax Law 27/2014 was published in the Official State Gazette on November 28, 2014 and replaces the former law on this tax, the revised Corporate Income Tax Law, approved by Legislative Royal Decree 4/2004.
  • Tax Commentary 8-2014 11/28/2014 Practice Area New legislation on value added tax, the Canary Island general indirect tax, excise and special taxes and environmental taxation
  • Restructuring & Insolvency Work Commentary 3-2014 10/8/2014 Practice Area A new R&I commentary is now available providing a summary drawn up by the Department’s specialists of the changes and new elements introduced by Law 17/2014, transposing Royal Decree-Law 4/2014, of March 8, 2014.
  • Litigation & Arbitration Commentary 1-2014 9/19/2014 Practice Area Regulation (EU) No. 655/2014 of the European Parliament and of the Council of 15 May 2014 establishing a European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters (the “Regulation”) was published in the Official Journal of the European Union on June 27, 2014.
  • Energy - México Commentary 1-2014 9/18/2014 Practice Area On December 20, 2013, the Official Federal Gazette published a decree to reform and add various energy-related provisions to articles 25, 27, and 28 of the Political Constitution of the United Mexican States (the “Constitutional Reform”). Although the Constitutional Reform laid the foundations for the new energy regulatory framework, many of the central points were left subject to secondary legislation.