Publications

New Transfer Pricing provisions on the Spanish Corporate Income Tax

Royal Decree-Law 15/2014, of December 20, 2014, amending the Canary Islands Economic and Tax Regime

On November 7, 2014, the General Court of the European Union handed down judgments on the Autogrill España (T-219/10) and Banco Santander and Santusa Holding (T-399/11) cases. In both cases, it held that article 12.5 of the Revised Corporate Income…

Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions

Attached is the Newsletter of the “Business of Fashion Law” advisory team, for November/December 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international…

TAX REFORMThe new Corporate Income Tax Law

Law 28/2014, of November 27, 2014, amending Value Added Tax Law 37/1992, of December 28, 1992, Law 20/1991, of June 7, 1991, amending tax aspects of the Canary Islands tax-economic scheme, Excise and Special Taxes Law 38/1992, of December 28, 1992,…

Last Wednesday, September 3, the Court of Justice of the European Union rendered a judgment deciding on an appeal lodged by the European Commission against the Kingdom of Spain (case C-127/12) in which it concluded that the provisions in the…

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…

The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:

Tax reform bills – Main new features compared with prior preliminary bills