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The new Protocol amending the Convention with the United States for the avoidance of double taxation has finally been approved

USA, Spain - July 23 2019 On 14 January 2013, Spain and the United States signed a new Protocol ("the Protocol") amending the 1990 Tax Treaty. Under the Protocol, both...

Miguel Lorán.

What recent measures has the EU taken to tackle cross-border anti-avoidance?

OECD, European Union, Global - July 19 2019 Since the beginning of the OECD BEPS project, there has been unrelenting media and tax administration focus on the ways in which multinational...

Erika Jupe, Job van der Pol, Miguel Lorán.

The European perspective on the taxation of digital multinational enterprises

United Kingdom, OECD, European Union - July 19 2019 The taxation of multinational enterprises carrying on digital businesses remains a hot topic, with the UK and France last week announcing progress in...

Erika Jupe, Miguel Lorán, Mathew Oliver.