Publications - Corporate and M&A
Anyone wishing to purchase a hotel, hotel asset, or plot of land in Spain for use in a tourism project will have first studied the feasibility of the investment and reviewed the property from both a technical and a legal standpoint. If the potential…
Delegated Regulation (EU) 2026/1560 establishes a voluntary sustainability reporting framework for companies not subject to reporting obligations under the CSRD and caps the data that large undertakings may request from certain entities in their…
The publication of Delegated Regulation (EU) 2026/1563 in the Official Journal of the European Union culminates the review of the European Sustainability Reporting Standards, aimed at simplifying reporting requirements. Businesses must review their…
From 1 May 2026, the interim trade agreement between the European Union and the Mercosur countries is being applied provisionally. What does this mean in practice? Polish companies exporting to Argentina, Brazil, Paraguay or Uruguay may benefit from…
Mexico has crystallised its anti-money laundering regulatory reform by imposing new compliance obligations on obligated parties. The rules set out how the risk-based approach is to be applied and establish deadlines for adapting processes, controls…
Far from being a fleeting factor, foreign investment screening has become a structural element with a determining effect on the design and negotiation of investments in Spanish technology companies. Incorporating a regulatory analysis from the…
Prokura is a key concept in Polish law that any foreign investor should be familiar with. This article explains how it works, how it differs from an ordinary power of attorney, and how it compares with corporate representation mechanisms in Spain.
The reform of MAR introduced by the Listing Act eliminates the obligation to disclose intermediate steps in protracted processes and establishes a more objective criterion for delaying disclosure, based on the contrast with the issuer's previous…
The EU-Mercosur agreement, which will be provisionally applicable since May 2026, creates the world’s largest free trade area, removes key tariffs and opens up new opportunities for European and Polish companies in industry, energy, raw materials…
The new legislation fills a regulatory gap by defining which entities may operate, under what conditions and subject to which obligations, with a particular focus on student protection and the reliability of the information provided.
The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities…
In Colombia, companies must comply with certain corporate, tax and labour obligations during the year. In this document we highlight the main obligations to be taken into account in the first half of 2026.