Publications - Tax
Business of Fashion Law Newsletter - September / October 2014
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…
Tax Newsletter - July 2014
The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:
Tax Commentary 4-2014
Tax reform bills – Main new features compared with prior preliminary bills
The technical explanation of the 2013 protocol to the Spain-US tax treaty has been published
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…
Business of Fashion Law Newsletter – July / August 2014
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…
Tax Commentary 3-2014
Urgent measures for growth, competitiveness and efficiency
Tax Newsletter - June 2014
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…
Tax - Mexico Commentary 1-2014
Mexican Tax Reform 2014
Tax Reform: Preliminary bills to overhaul a range of tax concepts
On June 20, 2014, the Cabinet of Ministers approved four preliminary bills which propose a root-and-branch reform of several taxes.
Labour Commentary 8-2014
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…
Tax Newsletter - April 2014
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…
Spain: A holding company’s paradise: New corporate income tax legislation in the Basque Country
The Basque Autonomous Community in Spain, comprising the territories of Alava, Biscay and Gipuzkoa (the Basque Country) has powers to enact its own particular corporate income tax (CIT) legislation and has used those powers to create a very…