PublicationsCommentaries

Commentaries list 

  • 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.
  • 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.
  • Labour Commentary 6-2014 5/20/2014 Practice Area Decision of May 6, 2014, by the Social Security General Treasury, authorizing a further extension to the deadline for payment of contributions in respect of the new items and amounts to be included in the contribution base
  • Intellectual Property Commentary 2-2014 4/23/2014 Practice Area Regulation (EU) No 608/2013, of the European Parliament and the Council 12 June 2013, concerning customs enforcement of intellectual property rights
  • Tax Commentary 2-2014 4/9/2014 Practice Area Report by the committee of experts on the reform of the Spanish tax system. Report by the committee of experts on the reform of the Spanish tax system. The report’s stated aim is to set out a number of tax reforms that will allow for fiscal consolidation and make for a more competitive economy, bring up savings and raise employment, while keeping the tax system in line with the public debt forecasts at all times. In keeping with these objectives, it sets a general aim to shift the tax burden from direct tax and social security contributions to indirect and environmental taxes, by setting out proposals aimed at rearranging and simplifying the bases of all taxes, currently limited by numerous exemptions, reductions and tax credits.
  • Shanghai Commentary 1-2014 4/9/2014 Practice Area Following the trial of reforming the registered capital regime in Shenzhen city and Zhuhai city of Guangdong province in the early 2013 and in Shanghai Free Trade Zone launched last September, the Standing Committee of National People’s Congress of China, on December 28, 2013, promulgated the amendment of PRC Company Law (“Company Law Amendment 2013”), which took effect from March 1, 2014 to implement the reform of registered capital regime nationwide.
  • Labour Commentary 5-2014 4/8/2014 Practice Area The Spanish social security authorities’ interpretation concerning contributions for various items following amendment of article 109 of the General Social Security Law
  • Restructuring and Insolvency Work Commentary 1-2014 3/12/2014 Practice Area On Saturday, March 8, the Official State Gazette published Royal Decree-Law 4/2014 adopting urgent measures on business debt refinancing and restructuring.
  • Labour Commentary 4-2014 3/6/2014 Practice Area This document gives a brief overview of the key new elements introduced by Royal Decree-Law 3/2014, of February 28, 2014, on urgent measures to foster employment and permanent contracts.
  • Labour Updates 3-2014 2/6/2014 Practice Area This Newsletter offers a brief overview of the most notable elements introduced by some of the labor and employment legislation published recently
  • Labour Updates 1-2014 2/5/2014 Practice Area This Newsletter briefly describes the most important elements introduced by Order ESS/2518/2013, of December 26, 2013, on the training elements of vocational training and apprenticeship contracts, in implementation of Royal Decree 1529/2012, of November 8, 2012, implementing vocational training and apprenticeship contracts.