Shanghai has moved from a pilot approach to a formally implemented stage with the introduction of a new normative document for advanced tax rulings (ATR). Building on the experience of the earlier trial measures, the new measures expand the eligible…

Following the recent Supreme Court decision that recognizes Fumiko Negishi as co-author of 221 artworks signed by the Spanish artist Antonio de Felipe, we take a look at the judgment to analyze why the high court considered that Negishi’s personal…

The law sets out the roadmap for decarbonizing transport in Spain, establishes a new framework for coordinated planning, strengthens the role of public transport, and promotes the modernization of the mobility system. Among its measures, it includes…

The recently approved Law on Sustainable Tourist Use of Housing introduces limits, requirements and a complex set of transitional rules to make vacation rentals compatible with access to housing and urban coexistence in the Canary Islands.

The OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a…

The EUIPO’s recent expansion of its Mediation Services represents a significant shift in how EU trademark disputes can be resolved. Instead of relying solely on adversarial proceedings, parties now have access to a confidential, flexible and…

Since the end of July, the European Commission has been carrying out a review process of the VAT rules applicable to the travel and tourism sectors. The expected horizon for adoption is the fourth quarter of 2026.