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Publications
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China: The State Administration of Taxation expands the circumstances of issuing Tax Residency Certificate
The Chinese current rules allow issuing a Tax Residency Certificate solely for claiming tax treaty benefits. While this is the primary purpose, there are various legal, financial, and regulatory reasons for Chinese tax residents to provide this…
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Intellectual Property Blog
When a lack of technical legal rigor turns out expensive: patent invalidation and legal costs due to recklessness in the FREENOW case
Besides invalidation of the patent, the lack of a legal basis in patent infringement and invalidity claims can also result in an order to pay costs due to recklessness. The judgments in the FREENOW case reaffirm the need for an exhaustive and well-…
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Hospitality & Leisure Law Blog
Timeshare: this is how the legislation has changed in 2025
Organic Law 1/2025 of January 2, 2025, on efficiency in the public justice system, has amended the timeshare regulations to increase legal certainty. The changes concern both the defined rights and action for invalidity by purchasers of the assets.
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Tax Blog
The Spanish rules on withholding taxes on dividends paid to foreign shareholders are contrary to EU law
According to the Court of Justice of the European Union, the Biscayan rules on non-resident income tax grant different treatment to withholdings borne by national shareholders as compared with those borne by non-resident shareholders, which is…
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Spain: Twenty new features of electronic judicial auctions in the Organic Law on efficiency measures in the public justice system
The new regulation contains major new provisions for electronic auctions applying to proceedings commencing on or after April 3, 2025. We have drawn up a table summarizing the twenty key changes to bear in mind.
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Labor & Employment Blog
‘Riders’ law’ and platform work directive: challenges ahead
On November 11, 2024, Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work was published in the Official Journal of the European Union (OJEU). Its transposition by…
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Colombia: Main recurring corporate, tax and labor obligations - First Semester of 2025
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the first half of 2025.
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Hospitality & Leisure Law Blog
Is hotel furniture protected by copyright?
Furniture design can enjoy the same protection as a work of art, even without prior registration. Ensuring the transfer of such copyright is essential in order to avoid legal disputes and safeguard the future use of furniture designed ad hoc.