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Limitation of liability: a warning from Spain 3/20/2013 In a recent decision, a Spanish court held that a ship owner was not entitled to limit its liability with respect to damages caused to adjacent yachts due to a fire spreading on board his yacht while berthed.
Your children are residents. What about you? Take another look at your tax status 3/6/2013 The school year in the Balearic Islands starts at the beginning of September each year and ends well into June of the following year. This means that pupils at Spanish schools must spend approximately 9 months of the year in the country, or around 260 days, in order to attend their classes, not including vacation.
Brazilian interest payments on net equity (Juros sobre o capital próprio): an international perspective 2/1/2013 Brazilian companies have two main instruments for remunerating shareholders for the capital invested in companies: dividends and interest on net equity (“Juros sobre o capital própio”, referred to as “IoNE” in this article). Both instruments can be used at the same time, but their tax treatment will depend on the particular characteristics of each case. While dividends feature in most jurisdictions, IoNE is unique to the Brazilian system. The following paragraphs focus on describing -and characterizing IoNE- under Brazilian domestic legislation from the perspective of tax and corporate law.
Tax measures to boost the spanish real estate market (I) 12/1/2012 It is not all bad news in the area of real estate taxation in Spain. It is true that the Spanish Government has been forced, by pressure from Brussels, to raise the VAT rate on residential property from the current 4% to 10% starting next year. It has also committed to eliminating the personal income tax credit for homebuyers (principal residence) starting on January 1, 2014.
Some current trends in taxation in emerging markets: Brazil, China and India 11/1/2012 The gradual transition of the BRIC economies towards a focus on domestic growth is matched by a corresponding shift in tax policy. The following article considers the development of taxation in Brazil, China and India, particularly with regard to how they will affect inward investment.
Updates from Spain on marine insurance: adding sue and labour expenses to a total loss claim beyond the amount insured only if agreed upon in the contract 10/3/2012 In a recent decision of the Commercial Court of Madrid, the court held that the sue and labour expenses incurred while attempting to save a vessel were not recoverable in addition to a total loss claim where the policy explicitly included a limit on the indemnity.
Tax amnesty 9/21/2012 The vast majority of readers are surely aware of the opportunity currently open in Spain for filing a special tax return that, in return for paying a limited amount, would put an end to any existing income tax contingencies.
Spain: Key new legislation introduced by the Insolvency Reform Law 5/4/2012 Distressed companies in Spain have tended to shy away from formal insolvency mechanisms, leaving them to the very last minute, when it was already too late. This was very clearly the case when the nineteenth century bankruptcy law and the “suspension of payments” law providing standstill protection from the 1920s, were in force. The introduction of more stringent provisions on directors’ liability towards the end of the 20th century did nothing to reverse this inaction.
Spain deepens the restructuring of its financial sector 4/1/2012 With the approval by the Commission on 28th January 2010 of the Spanish Scheme of Recapitalisation, Spain kicked- off the restructuring of its financial sector.
Objective: preserving value 5/30/2011
Renewable Energy in Spain: Renew or Perish 2/15/2011
Garrigues – Paving the way for CSR in Europe 9/21/2010
Portuguese Competition Authority’s infringement decision regarding the Lisbon Breadmakers’ Association for exchanging information on bread consumer prices 9/15/2010
Make or break time for Insolvency Law? Towards a Business Restructuring Law 7/6/2010
Spain: New developments in non-resident income tax 5/10/2010
Reorganizations of Biotech Firms 4/27/2010
Another step: A case for introducing the so-called “Pre-insolvency” solutions into the Spanish insolvency regime 3/26/2010 Head to Head
Preference Granted to Petitioner-Creditors in Insolvency Proceedings 2/18/2010
Spain: Basque patent box regime 1/18/2010
Where did rent reform go wrong? 12/23/2009

Displays the list of publications
Publication:	Author:
The great way to Global Law 12/19/2009
All or nothing at all 12/9/2009
Fiscal friends 12/1/2009
Franchise 2010: Franchise in 33 jurisdictions worldwide 11/2/2009
Spain adjusts its insolvency regime to the international trends 10/29/2009	Juan Verdugo
Business crisis solutions in Spain: A necessary step forward 5/22/2009
Spanish M&A: Two steps forward, one step back 4/30/2009
Fomento de las actividades de I+D+i. El Comercio 06/04/2008. 4/6/2008

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