SEP Regulation: the draft regulation concerning the licensing of standard essential patents takes a significant step towards becoming law
The European Parliament has approved the Regulation on Standard Essential Patents, whose main objective is to facilitate the licensing of these patents on fair, reasonable, and non-discriminatory terms. The text must be still approved by the…
Spain: The DGT allows credits for environmental investment to be claimed without modifying the self-assessments for the years in which the investments were made
In a recent binding ruling, the DGT has relaxed its position and allowed environmental credits to be claimed within the maximum application period of 15 years, even where the investments were made in years that have already been inspected.
Final approval for the European directive on greenwashing, requiring greater information to consumers
The European Council has approved the directive on greenwashing, which will ban commercial practices such as greenwashing and early obsolescence, together with increasing the information that will have to be given to consumers. The new law has yet…
México: New requirements to renew the registration in the Registry of Providers of Specialized Services or Works
Individuals or legal entities registered in the Registry of Providers of Specialized Services or Works must renew their registration each three years.
Regulating AI in the EU, US and OECD: the difficult balance between security and driving innovation
The regulations that are starting to emerge in various different jurisdictions pose major challenges, not just for users, but also for developers of AI systems. In this article we will look at the main differences and the areas of common ground.
Moving towards harmonized Corporate Income Tax in the European Union: will it be third time lucky?
The BEFIT Directive will be compulsory for groups whose consolidated revenues, for at least two of the preceding four years, have reached 750 million euros. It regulates in detail, among other aspects, the manner of determining the common tax base…
Tax Newsletter - January 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…
Spain: The labor measures of Law 4/2023 and their enforceability
There is considerable uncertainty about the obligation to have protocols under Law 4/2023. It is not possible to conclude from the law whether this obligation will be effective as of 2 March 2024 or whether it is pending regulatory development.
Labor Newsletter - January 2024
Spain: Published the minimum interprofessional salary (SMI) for 2024
The Royal Decree, effective 1st January, increases the SMI by 5%, to 1,134 euros per month.
Electric car charging stations: key to the electromobility success in Mexico
El auge de los vehículos eléctricos hará necesario contar con, al menos, 38.000 electrolineras en México en los próximos 20 años, según los expertos. En este contexto, analizamos el actual marco legal para instalar y operar electrolineras en el país.
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