Spain
04-12-2021
The March 30, 2021 edition of the Official State Gazette published the new Agreement between China and Spain for the elimination of double taxation, done at Madrid on November 28, 2018.
04-08-2021
Post from Blog Laboral Garrigues.
03-31-2021
In Spain, Garrigues has received two law firm of the year awards for its copyright advisory services and industrial property agency services, and in Portugal, it won the law firm of the year award in the advisory and contentious category
03-22-2021
One year after the state of emergency was declared in Spain due to the spread of COVID-19, Garrigues analyzes the regulatory changes companies face both now and post-pandemic.
03-08-2021
The Corporate Income Tax Law states (article 15.f) that expenses incurred to carry out activities that are against the law are not deductible. The Supreme Court concluded in a judgment delivered on February 8, 2021 that this concept should be construed narrowly.
03-16-2021
Debt markets continue to feel the calming — even sedative — effects of the battery of support measures rolled out to counteract the decline in business activity due to the effects of COVID-19. Jumbo deals involving non-performing loans (NPLs) are expected to resume in the last quarter of 2021. Until then, we will witness two very interesting developments until then: single name sales and the appearance of new players in the debt market.
03-10-2021
On March 10, 2021, Royal Decree-Law 4/2021, of March 9, 2021, was published, which transposes Council Directive (EU) 2016/1164 of 12 July 2016, amended by Council Directive (EU) 2017/952 of 28 May 2017 (ATAD II Directive), as regards “hybrid mismatches”, and amends the corporate income tax and nonresident income tax laws.
03-08-2021
On March 10, 2021, most of the provisions in Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 come into force. The new obligations relate to both the internal organization of the vast majority of financial institutions, as well as the information they must publish on their website and in the pre-contractual information on their products.
03-05-2021
English law, courts and lawyers are a popular option for business transactions in the EU. Brexit could possibly change that, not so much because of obstacles to a valid choice of English law or the enforceability of judgements rendered by English courts but because the UK is now outside the many procedures for judicial cooperation within the EU (summoning, taking of evidence and other forms of judicial cooperation) which are vital for effective cross-border litigation.