Real Decreto-Ley 9/2015, de 2015, de 10 de julio Nuevas escalas de gravamen y tipos de retención para 2015
The Official State Gazette of July 11, 2015 has published Royal Decree-Law 9/2015, of July 10, 2015, on urgent measures to reduce the tax burden on personal income taxpayers and other urgent economic measures.
Amendment of the Personal Income Tax Regulations and of the Nonresident Income Tax Regulations
On June 11, 2015, the Official State Gazette published Royal Decree 633/2015, of July 10, 2015, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007 (the “Personal Income Tax Regulations” or…
China Commentary 1-2015
Updates on Enterprise Income Tax Treatments for Restructuring
Spanish court revisits Institute Cargo Clauses on inadequate packing
Inadequate packaging, packing or storage into containers is one of the most frequent causes of cargo loss or damage. Insurers are well aware of these risks and normally rely on the Institute Cargo Clauses incorporated into insurance policies to…
Chinese Taxation Recent Updates
Circular 16, Circular 7, Circular 109 and Circular 14.
Draft Foreign Investment Law: China’s Reform on Regime of Foreign Investment
The PRC Ministry of Commerce (“MOFCOM”) released recently a draft of the Foreign Investment Law (“Draft”) for public comments. The Draft is aiming to encourage and liberalize the foreign investment into China, and it is also…
Draft Foreign Investment Law: China’s Reform on Regime of Foreign Investment
The PRC Ministry of Commerce (“MOFCOM”) released recently a draft of the Foreign Investment Law (“Draft”) for public comments. The Draft is aiming to encourage and liberalize the foreign investment into China, and it is also designed to replace the…
Good Governance Code of Listed Companies
On February 24, 2015, the Spanish Securities Market Commission (the “CNMV”) published the new Good Governance Code of Listed Companies (the “Code”), prepared with the support of the Committee of Experts on corporate governance matters and approved…
EU State Aids and Tax Law
On 7 November 2014 the General Court of the European Union (‘General Court’) rendered two landmark judgments shedding light on the boundaries of the key notion of ‘selectivity’ in tax-related State aid cases. The judgments quashed two European…
Tax Commentary 11-2014
New Tax Legislation in the Budget Law for 2015
Comentario Fiscal 10-2014
Tax Reform : Amendment of the Personal Income Tax Regulations
Sports & Entertainment Commentary 3-2014
Amendment to the Regulations on the Status and Transfer of Players
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