Publications - Accounting 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…
New Tax Legislation in the Budget Law for 2015
Law 31/2014, of December 3, 2014, amending the Corporate Enterprises Law to enhance corporate governance, has brought about a significant overhaul of Spanish corporate/commercial legislation, but also has important tax implications.
Tax Reform : Amendment of the Personal Income Tax Regulations
New Transfer Pricing provisions on the Spanish Corporate Income Tax
Royal Decree-Law 15/2014, of December 20, 2014, amending the Canary Islands Economic and Tax Regime
On November 7, 2014, the General Court of the European Union handed down judgments on the Autogrill España (T-219/10) and Banco Santander and Santusa Holding (T-399/11) cases. In both cases, it held that article 12.5 of the Revised Corporate Income…
Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions
Attached is the Newsletter of the “Business of Fashion Law” advisory team, for November/December 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international…
TAX REFORMThe new Corporate Income Tax Law
Law 28/2014, of November 27, 2014, amending Value Added Tax Law 37/1992, of December 28, 1992, Law 20/1991, of June 7, 1991, amending tax aspects of the Canary Islands tax-economic scheme, Excise and Special Taxes Law 38/1992, of December 28, 1992,…