Featured publications
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China: Dealing with the future tax administration on enjoying treaty benefit for preferential tax rate on dividends
Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies…
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Investment arbitration on the rise in Latin America
We look at new trends in investment arbitration in Colombia, Chile, Peru and Mexico, and provide a few figures on recorded cases and industries with the largest number of disputes.
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The clock starts ticking for companies following approval of the corporate sustainability due diligence directive
The EU act setting out companies’ obligations in relation to the human rights and environmental impacts of their activities is already a reality. Companies are now well advised to familiarize themselves fully with the obligations, and especially,…
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Debunking ‘green sheen’: the new rules on environmental claims
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
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Portugal launches international public tender for the first phase of the Lisbon to Oporto High-Speed Railway Line
The Government of Portugal has authorized the opening of a public tender for the concession. This project, part of the National Railway Plan and the National Investment Program 2030, aims to promote decarbonization and improve the capacity of…
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China’s first attempt for Advance Tax Ruling: trail implementation in Shanghai
Shanghai introduces a trial Advance Tax Ruling (ATR) system, a significant step in China's tax administration. ATR, common in countries like Spain and the U.S., allows enterprises to seek formal tax opinions on future complex tax matters, enhancing…
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Highlights of 2023 Revision to Company Law of China
On December 29, 2023, marking the 30th anniversary of the enactment of the Company Law, China released the Company Law of the People’s Republic of China (2023 Revision), introducing adjustments to various aspects, including shareholder capital…
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Criminal proceedings and the right to be forgotten: until when can the personal data of convicted persons be published?
A person involved in criminal proceedings may acquire what has come to be known as "supervening notoriety" and have to accept that his or her identity will be disseminated. However, after a number of years, the question arises as to the possible…
Publications
Chile: Approval of Significant Changes in Recognition and Compensation of Energy Storage Systems and Hybrid Plants
A methodology has been introduced to evaluate and recognize the power capacity of stand-alone energy storage systems, and the availability of data and studies has been improved to accurately identify peak hours that determine the calculation and…
The definition of ‘person with disability’ for the calculation of the 2% quota
The definition of the concept of ‘person with disability’ includes those who have been recognized permanent total disability (PTD), full permanent disability (FPD) or mayor invalidity (MI) pensions and pensioners of passive classes who have a…
The European Council gives the green light to the directive on companies’ obligations in relation to the human rights and environmental impacts of their activities
At a Competitiveness Council meeting held on May 24, the European Council gave final approval to the corporate sustainability due diligence directive which lays down responsibilities for companies and requires them to adopt and implement a climate…
Finally approved the accumulation of lactation leave, the application priority of regional collective bargaining agreements and unemployment assistance protection
After the previous royal decree-law that introduced these novelties was not validated, which was derogated, Royal Decree-Law 2/2024 has been published, which approves them again with certain changes, such as the possibility of extending the…
Newsletters
Labor and Employment Newsletter - April 2024
Tax Newsletter - February 2024
Tax Newsletter - January 2024
Labor Newsletter - January 2024
