PublicationsCommentaries

Commentaries list 

  • 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.
  • 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.
  • Restructuring and Insolvency Work Commentary 1-2014 9/16/2014 Practice Area The publication of Royal Decree-Law 11/2014, of September 5, 2014 on urgent insolvency-related matters (the “Royal Decree) in the Official State Gazette took place on Saturday (September 6). This new instrument has changed a number of key elements of the Spanish Insolvency Act (Law 22/2003, of July 9, 2003 (the “Insolvency Law”).
  • Labour Commentary 14-2014 8/9/2014 Practice Area Public subsidies for the performance of a specific countrywide program to improve employability, skills and access to jobs for young people under thirty
  • Shanghai Commentary 2-2014 8/7/2014 Practice Area To implement the Notice on the Reform Plans of Registered Capital Regime and the Decisions on Abolishment and Modification of Certain Administrative Regulations promulgated by the State Council on February 2014, the Ministry of Commerce (“MOFCOM”) recently released the Notice on Improving Foreign Investment Review Administration (the “Notice”) on June 17th, 2014 and published the same on its official website on June 24th, 2014.
  • Shanghai Commentary 3-2014 8/7/2014 Practice Area Shanghai Municipal People’s Government issued the Special Administration Measurements for Market Entrance of Foreign Investment in China (Shanghai) Pilot Free Trade Zone (Negative List) (2014 Version) (“2014 Negative List”) on June 30th, 2014 and published the same on the official website of China (Shanghai) Pilot Free Trade Zone (“Shanghai FTZ”) on July 1st, 2014.
  • Tax Commentary 4-2014 8/7/2014 Practice Area Con fecha 6 de agosto de 2014 se han publicado en el Boletín Oficial de las Cortes Generales el Proyecto de Ley de modificación del IRPF y del IRNR; el Proyecto de Ley la LIS; y Proyecto de Ley de modificación del IVA, el IGIC y los Impuestos Especiales.
  • Transport & Shipping Commentary 1-2014 7/29/2014 Practice Area Law 14/2014, of July 24, 2014, on Maritime Shipping (Ley de Navegación Marítima or “LNM” or the Maritime Shipping Law) was published in the Official Gazette on July 25, 2014.
  • Labor and Employment Law Commentary 10-2014 7/9/2014 Practice Area
  • Tax Commentary 3-2014 7/9/2014 Practice Area Royal Decree-Law 8/2014, of July 4, 2014, on the approval of urgent measures for growth, competitiveness and efficiency was published in the Official State Gazette on July 5, 2014 and contains a range of new tax provisions which are summarized in this Commentary.
  • Labor and Employment Law Commentary 9-2014 7/7/2014 Practice Area Following the approval by the Cabinet of Ministers of several preliminary bills on June 20, 2014, this Labor and Employment Law Commentary summarizes some of the new personal income tax provisions that have an impact on employment relationships.
  • Tax - Mexico Commentary 1-2014 7/7/2014 Practice Area On September 8, 2013, the executive branch of the Mexican federal government submitted to the Mexican Congress an economic reform package making sweeping changes to Mexico’s tax system. The raft of proposed reforms amended myriad tax laws, notably including the Federal Tax Code and the Value Added Tax Law, created a new Income Tax Law, and repealed the Flat Business Tax Law.
  • Sports & Entertainment Commentary 2-2014 7/3/2014 Practice Area The tax reform: key changes in the field of sport
  • Energy Commentary 2-2014 6/24/2014 Practice Area Royal Decree 413/2014, of June 6, regulating the generation of electricity using renewable energy sources, cogeneration and waste (“RD 413/2014”) was published in the Official State Gazette on June 10, 2014.
  • Tax Reform: Preliminary bills to overhaul a range of tax concepts 6/24/2014 Practice Area El pasado 20 de junio el Consejo de Ministros aprobó cuatro Anteproyectos de Ley en los que se propone una profunda revisión de diversas figuras impositivas.
  • Labour Commentary 8-2014 6/18/2014 Practice Area The aim of Royal Decree 475/2014, of June 13, 2014, on reductions to the social security contributions of research personnel (published in the Official State Gazette on June 14, 2014) is to establish a 40% reduction to employer social security contributions for nonoccupational contingencies for any research personnel meeting.