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  • A new double taxation agreement between Spain and China has been published

    The March 30, 2021 edition of the Official State Gazette published the new Agreement between China and Spain for the elimination of double taxation, done at Madrid on November 28, 2018. 

  • The reform that encourages long-term shareholder engagement at listed companies has been approved and it introduces amendments in terms of corporate governance and the functioning of capital markets

    The Spanish parliament has approved the Law amending the Companies Act (Legislative Royal Decree 1/2010, of July 2, 2010) and other pieces of financial legislation, as regards the encouragement of long-term shareholder engagement at listed companies.

  • New IBA rules on 2020 international arbitration: updates concerning remote hearings, cybersecurity, expert reports or witness statements

    The International Bar Association (IBA) approved, on December 17, 2020, the revised IBA Rules on the Taking of Evidence in International Arbitration (‘IBA Rules 2020’), finally published on February 17, 2021. The revised rules have been…

  • Brexit places the UK out of the judicial cooperation area in the EU; will this be the end of English law in the continent?

    English law, courts and lawyers are a popular option for business transactions in the EU. Brexit could possibly change that, not so much because of obstacles to a valid choice of English law or the enforceability of judgements rendered by English…

  • Brexit: A boost for international arbitration?

    The departure of the United Kingdom from the EU will not affect the enforceability of English arbitration awards. Accordingly, in international commercial contracts, arbitration could be a more attractive alternative to litigation as it entails…

  • Unicorns vs camels: Startups able to survive in hard times are finding a place

  • Regulatory news in Brazil's financial and payment systems foster competition and financial innovation

  • Are you an entrepreneur? These are the personal income tax (IRPF) central government and autonomous community incentives available

    The personal income tax legislation allows credits to be applied against the tax payable by individuals who make investments either directly or through a legal entity (e.g. through the formation of companies, capital increases, etc.).

  • Joinder of third parties in international arbitration

    The complexity of international operations, as well as the existence of multiple contracts and the plurality of parties, often makes it necessary to involve third parties in the arbitration proceedings. Therefore, it is important to take…

  • Startups and debt (I): Overdependence on equity rounds. Reasons and setbacks

    Searching for additional financing routes, in the form of debt rather than equity, could benefit startup founders by curtailing their dilution in equity rounds and also have other advantages for the companies themselves. This would contribute to…

  • Individual Income Tax Impact on Change of Tax Residence Status of Non-domiciled Individuals

    Due to the worldwide impact of COVID-19 Pandemic, some foreign expatriates working in China are unable to return to work in China or travel abroad for overseas work functions. The extended or shortened staying days in China affect the tax residence…

  • Relieving the trial backlog: Arbitration to the rescue?

    In view of the current overload of judicial bodies as a result of the COVID-19 standstill, arbitration can take a step forward and come to the rescue of the parties in dispute who want their conflicts to be resolved quickly.