Publications

According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even…

This European regulation, which marks a first worldwide, includes, apart from control mechanisms, measures to promote the development of these technologies sustainably.

The draft of these non-binding guidelines, prepared by the Committee of European Auditing Oversight Bodies (CEAOB) and subject to public consultation until July 22, 2024, addresses important aspects such as the processes necessary to understand and…

Absenteeism from work is a problem of concern to companies. One of its main causes is temporary incapacity, so it is common for organizations to consider implementing protocols to verify the employee’s state of health, in which the possibility of…

Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies…

The Provincial Court of Palma de Mallorca has ruled out that Spanish courts can decide the proceedings between the US company Central Santa Lucía against Meliá Hotels International, the Republic of Cuba and the Cuban company Grupo de Turismo Gaviota…

Original works of art are protected by copyright until they come into the public domain. But this does not mean they can then be used without any restrictions. Here we look at a few Italian court rulings on this subject.