El concepto tributario de EP permite atribuir a un Estado el derecho de gravamen sobre los beneficios empresariales obtenidos por un no residente en ese Estado.

Legislation has still to be adopted in Spain to implement the EU's second Payment Services Directive (PSD2).

When encountering a reference to the "Big Four" one used undeniably to think of the biggest four accounting firms in the world.

Last December 3rd, 2018, came into force the new Regulation (EU) 2018/302 that amends Regulation (EC) No. 2006/2004 and (EU) 2017/2394 and Directive 2009/22/EC on addressing unjustified geo-blocking ...

All registered foreign collective investment schemes operating in Spain must appoint a local representative.

Global professional services firm Alvarez & Marsal ("A&M") today announced the results of the nineteenth edition of its flagship report "The Pulse of the Spanish Banking Sector."

<P>There have been significant legislative developments in the Spanish judicial system over the last few years. These developments began with the enactment of the Civil Procedure Act 7/2000, of 2000, which entered into force in 2001, repealing the old Civil Procedure Act of 1881.</P>

The Spanish regulator CNMV has published a Q&A document regarding Fintech.

In our days, large industrial and infrastructure projects may have adverse impact on the environment, as well as on people in general, and, in particular, among other things...

Change is inevitable, and for many, it can be unsettling—especially when moving to a new country like Spain

Royal Decree-Act 5/2019 covering Spain's Brexit contingency measures, was published on the Spanish Gazette on Friday March 2.

Until the approval of Act 5/2015, the regulation of securitization vehicles in Spain was dispersed across various regulations at different levels.

Proyecto de orden que aprueba los modelos tributarios 234, 235 y 236 e Informe del CGPJ sobre el anteproyecto de transposición de la DAC 6

Los responsables tributarios se ven obligados a pagar las deudas de un tercero y por ello pueden impugnar la procedencia de dicha derivación y ...

The NextGenerationEU ("NGEU") represents the largest package of economic stimulus measures launched by the European Union to boost the recovery of the European economies after the Covid-19 outbreak.

AFME and IMN hosted the 23rd annual Global ABS conference in Barcelona last week.

En la consulta de referencia, la entidad consultante (C) es una entidad 100% participada por una entidad holding alemana (B), la cual está participada a su vez al 100% por una ETVE española (A).

The General Directorate of the Treasury has published the Resolution, dated June 5, of the General Secretary of the Treasury and Financial Policy ...

En estos pronunciamientos acumulados el TJUE analiza la adecuación a Derecho europeo de las normas domésticas holandesas en materia de deducción de intereses (C-398-16) ...