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…
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…
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…
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…
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…