18 results found

On January 27, 2017, the general guidelines of the 2017 Tax and Customs Control Plan have been published in the Official Bulletin of the State by the Directorate General of Spanish Tax Administration.

On 8 October, the Council of Ministers authorised the signing of a new Tax Treaty ("TT") between Spain and Germany.

The recent decision of the Court of Justice of the European Union (CJEU) in C-601/23 Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia represents a transformative development in CJEU Case Law...

On Friday 26th February 2021 H.M. Government of Gibraltar published various notices in the Gazette in relation to the International Agreement on taxation and the protection of financial interests...

An opportunity for investors entrepreneurs and international professionals looking for tax benefits and investments opportunities.

The use of Spanish holding companies to invest in Latin America ("LATAM") offers a number of tax benefits for investors.

US citizens living in Spain face unique challenges managing retirement accounts and investment portfolios across two tax systems. Understanding how IRAs, 401(k)s, and brokerage accounts interact with Spanish tax residency requirements can prevent costly compliance errors and optimize your cross-border wealth strategy.

The European Court of Justice has ruled on whether a foreign tax credit mechanism can neutralise discriminatory withholding tax treatment for US Regulated Investment Companies receiving dividends from Spanish listed companies. The Spanish Supreme Court must now determine if theoretical neutralisation at shareholder level can ever be achieved in practice, given the exceptionally high evidentiary bar set by the CJEU.

Explore the NTTR: Spain's tax regime for expats, offering unique tax benefits for a smoother relocation experience.

El pasado viernes 27 de enero se publicaron en el BOE las directrices generales del Plan Anual de Control Tributario y Aduanero de 2017.

En esta sentencia, la Audiencia Nacional analiza el tratamiento fiscal a efectos del IRNR de una transmisión, por parte de una entidad luxemburguesa ...

Las denominadas Entidades de Tenencia de Valores Extranjeros españolas, ("ETVE") ofrecen importantes beneficios fiscales para inversores.

Saturnina Moreno and Álvaro Fernández are featured professionals at GA-P, a law firm showcasing its team members and their practice areas. The firm's website provides navigation through various practice...

This alternative is becoming more and more common for EU companies that want to expand their markets to Spain.

El Tribunal de Justicia de la Unión Europea ha dictado sentencia sobre la reclamación de iShares Europe ETF, una sociedad de inversión estadounidense que cuestionó la diferencia de tributación aplicada a los dividendos de empresas españolas en comparación con fondos de inversión españoles equivalentes. La controversia gira en torno a si esta diferencia de trato fiscal vulnera el principio de libre circulación de capitales establecido en el Tratado de Funcion