Spain: Publication of the V Agreement for Employment and Collective Bargaining (V AENC)
The agreement is signed by CEOE and CEPYME, and the labor unions CC.OO. and UGT, and its objective is to promote collective bargaining.
The challenges posed by the European Directive on minimum taxation for enterprises
Enterprises are facing one of the most important new tax developments in the last years due to the Directive which establishes a global minimum tax of 15% for large groups operating in the EU.
Whistleblowing channels at companies in Spain: the key aspects of the new law protecting whistleblowers from all angles
The law protecting whistleblowers in Spain requires companies with 50 or more workers to have an internal whistleblowing system in place and sets out fines of up to €1,000,000.
Spain - The labor framework: between legislative chaos and demolition of the traditional labor relations model
In 2022 alone and so far in 2023, there have been at least ten important legislative amendments to labor and employment matters in laws which are not not specifically labor-related. And there are a few bills in the works which will also establish…
Simplification in real estate transactions in Portugal: what changes
The set of measures proposed by the Government for parliamentary approval is ambitious and bold, with a view to simplifying processes in carrying out urban development operations and executing real estate transactions. It is important to understand…
By 31 December 2023, producers must notify how they will meet their container obligations
They will have to choose between an individual scheme or join a collective extended liability scheme.
The EU addresses in depth the principles of transparency and equal pay between men and women and the promotion of genuine equality of persons with disabilities
The directive to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms has been published. In addition, a resolution of the European…
Spain: High temperatures will mean employers must adopt preventive measures in order to protect employees
Se establece la obligación de prever medidas adecuadas frente a riesgos relacionados con fenómenos meteorológicos adversos, incluida la prohibición de desarrollar determinadas tareas durante las horas del día con temperaturas extremas.
Spain: Companies will now be able to carry out certain procedures with notaries and at registries without the signatory having to be physically present
Law 11/2023, published in the Official State Gazette on May 9, 2023, has adapted Spanish company law to the European directive on the use of digital tools and processes.
Spain: The public consultation period has begun for the draft bill regulating the corporate reporting framework on environmental, social and governance issues
The Council of Ministers agreed, on 3 May 2023, to initiate this procedure, which will be available until 25 May, to ensure that those interested in the text of the preliminary draft can make their contributions.
Tax Newsletter - April 2023
Both judicial bodies question the different tax treatment granted to real estate funds and hedge funds depending on whether or not they are residents. We analyze it in our Tax Newsletter.
China: Highlights of Envisaged Amendments to PRC Company Law
A few months ago, China released the Company Law (Second Draft Amendment). The envisaged amendments include company's organizational structure, shareholder capital contribution and other aspects. This article briefs some highlights in light of the…
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