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  • Article

    Firms Capitalising On Record Spanish Capital Market Deal Levels

    Best ever Q1 to Q3 Spanish capital market deal count generating placement, competition, reporting and regulatory work, but how long will the good times last?
    SpainFinance and Banking
    Iberian Lawyer
    Iberian Lawyer
  • Article

    Spain's Supreme Court Clarifies The Limits Of Enforcement Surcharge: Late-payment Interest Cannot Be Charged On The Same Debt

    Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...
    SpainTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    New Funding Options For SMEs Emerge - Allen & Overy

    Debt funds have entered the small and medium-sized enterprise lending market as they have less restrictive capital requirements than traditional banks .
    SpainFinance and Banking
    Iberian Lawyer
    Iberian Lawyer
  • Article

    Who Are The Big Four Really?

    When encountering a reference to the "Big Four" one used undeniably to think of the biggest four accounting firms in the world.
    SpainFinance and Banking
    Roca Junyent Abogados
    Roca Junyent Abogados
  • Article

    El Responsable También Puede Instar La Tasación Pericial Contradictoria Para Rebatir La Valoración Contenida En La Deuda Principal

    Los responsables tributarios se ven obligados a pagar las deudas de un tercero y por ello pueden impugnar la procedencia de dicha derivación y ...
    SpainFinance and Banking
    Perez Llorca
    Perez Llorca
  • Article

    Deducibilidad Fiscal De Los Intereses Derivados De Un Préstamo Participativo Otorgado Entre Sociedades Vinculadas

    El supuesto enjuiciado deriva de una entidad que adquiere acciones propias y reduce capital social abonando a los socios un importe superior al de las aportaciones realizadas mediante el reparto de reservas ...
    SpainFinance and Banking
    Perez Llorca
    Perez Llorca
  • Article

    Decoding The SFDR 2.0 Revision: Implications For Financial Institutions

    The Sustainable Finance Disclosure Regulation (SFDR), adopted in 2019 and in force since March 2021, was a foundational element of the EU's sustainable finance framework.
    European UnionFinance and Banking
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Companies Limited by Shares - Sociedades Anonimas

    SpainAntitrust/Competition Law
    L.C. Rodrigo Abogados
    L.C. Rodrigo Abogados
  • Showing 1–8 of 8 results

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