Pilar Álvarez Barbeito

Gomez-Acebo & Pombo Abogados

Legal Influencer

Q2 | 2019

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

Articles

Results 1 to 5 of 213


The taxation of participating loans with special reference to the effects of forgiveness

Spain - November 20 2015 As is well known, the Corporate Income Tax Act 27/2014 introduced a substantial change in the taxation of participating loans (also called…

The main measures contained in the Anti-Tax Avoidance Directive

European Union - July 28 2016 The Anti-Tax Avoidance Directive (ATAD), finally published in the Official Journal of the European Union on 19 July 2016, will impact five main…

Prestación de servicios profesionales a través de Sociedades

Spain - September 10 2015 Son muchos los casos en los que diferentes tipos de profesionales tales como abogados, asesores, médicos, artistas, deportistas, etc., ejercen su…

Relevant aspects to regard a server as a permanent establishment

Spain - April 17 2018 The Spanish Directorate-General for Taxation (DG Tax) details the aspects that must be present in order for a server installed in our country, through…

El «pacto de reserva de dominio» desde el punto de vista tributario: ¿una condición suspensiva o resolutoria?

Spain - November 5 2015 El tema que abordaremos en las siguientes líneas forma parte de la problemática que puede plantearse cuando a una institución, acto u operación se le…