Publications - Tax
Tax Newletter - September 2014
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…