Publications
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Intellectual Property Blog
What happened to the metaverse and NFTs in the fashion industry?
The fashion industry was one of the first industries to enthusiastically explore the opportunities afforded by the metaverse and NFTs (non-fungible tokens). However, the technological limitations, the lack of interest among the adult audience and…
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Hospitality & Leisure Law Blog
Soft branding contracts in the hotel industry: a complex and innovative contractual arrangement
Three unstoppable processes have influenced the hotel industry in recent decades: globalization, digitalization, and innovation. The combination of these three factors has prompted the appearance of new forms of affiliation between market actors…
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Tax Blog
For the deduction of the financial burden in leveraged buy-outs, the economic substance of the transactions as a whole must be considered
According to the Directorate General of Taxes (DGT), for the calculation of the ratio applicable to leveraged buyouts, the possible splitting of the debt must be disregarded, i.e., any debt assumed by the entities of the acquired group that is used…
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Labor & Employment Blog
The urban legend of the ‘digital nomad’
Legend has it that in Spain there are ‘digital nomads’ who can work from here for foreign companies from outside the European Union. But this legend does not explain what employment legislation is applicable and what social security system covers…
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China: The State Administration of Taxation expands the circumstances of issuing Tax Residency Certificate
The Chinese current rules allow issuing a Tax Residency Certificate solely for claiming tax treaty benefits. While this is the primary purpose, there are various legal, financial, and regulatory reasons for Chinese tax residents to provide this…
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Intellectual Property Blog
When a lack of technical legal rigor turns out expensive: patent invalidation and legal costs due to recklessness in the FREENOW case
Besides invalidation of the patent, the lack of a legal basis in patent infringement and invalidity claims can also result in an order to pay costs due to recklessness. The judgments in the FREENOW case reaffirm the need for an exhaustive and well-…
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Hospitality & Leisure Law Blog
Timeshare: this is how the legislation has changed in 2025
Organic Law 1/2025 of January 2, 2025, on efficiency in the public justice system, has amended the timeshare regulations to increase legal certainty. The changes concern both the defined rights and action for invalidity by purchasers of the assets.
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Tax Blog
The Spanish rules on withholding taxes on dividends paid to foreign shareholders are contrary to EU law
According to the Court of Justice of the European Union, the Biscayan rules on non-resident income tax grant different treatment to withholdings borne by national shareholders as compared with those borne by non-resident shareholders, which is…