Whistleblowing channels at companies in Spain: the key aspects of the new law protecting whistleblowers from all anglesLa nueva Ley de protección al informante obliga a las empresas a contar con un canal de denuncias. Lo analizamos desde diferentes puntos de vista (laboral, protección de datos, penal, gobierno corporativo y prevención del blanqueo de capitales).
Spain: There is no consensus among the authorities over how transfers of renewable energy projects under development are taxedA recent decision by the Navarra provincial tax authorities allows the exemption to be applied to the capital gain on the transfer of shares, which contrasts with the restrictive interpretation given by the Directorate General for Taxes.
The Supreme Court rules that Spanish tax legislation discriminates against nonresident hedge funds in SpainAccording to the Court, nonresident hedge funds should be treated like residents if they prove that they are open-ended entities, that they have the relevant authorization, and that they are managed by an authorized management company pursuant to the terms of Directive 2011/61/EU.
Criminal compliance models as an indicator of the management of ESG factors and sustainability in companiesGabriel Castro and Beatriz Bustamante, partner and principal associate, respectively, of the Garrigues Litigation and Arbitration Department, and Juan Pablo Regojo, director of the Compliance Unit of the Nueva Pescanova Group, address the ‘Models of organization and management in companies for crime prevention from a practical perspective’, in a new edition of ‘The Garrigues Sustainable Dialogs’.