Publications - Accounting Law
Last Wednesday, September 3, the Court of Justice of the European Union rendered a judgment deciding on an appeal lodged by the European Commission against the Kingdom of Spain (case C-127/12) in which it concluded that the provisions in the…
Newsletter of the “Business of Fashion Law” advisory team, for September/October 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of…
The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:
Tax reform bills – Main new features compared with prior preliminary bills
It is usual practice in the United States after a tax treaty is signed for the parties that negotiated it to prepare a document providing a technical explanation of the treaty’s provisions. The Internal Revenue Service adopts this technical…
Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of experts in corporate/commercial, IP, public, tax, employment and litigation law. Click on the…
Urgent measures for growth, competitiveness and efficiency
The General Taxation Law makes a clear distinction between “tax management procedures” and “inspection activities and proceedings”, regulating them in two different chapters (chapters III and IV, respectively) of Title III of “tax application” and…
Mexican Tax Reform 2014
On June 20, 2014, the Cabinet of Ministers approved four preliminary bills which propose a root-and-branch reform of several taxes.
The aim of Royal Decree 475/2014, of June 13, 2014, on reductions to the social security contributions of research personnel (published in the Official State Gazette on June 14, 2014) is to establish a 40% reduction to employer social security…
Much attention is being given to the judgment by the Court of Justice of the European Union (CJEU) on the so-called “health cent” (case C-82/12, Transportes Jordi Besora, S.L.). In that judgment, the CJEU held that the Spanish law establishing the…