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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.
News
22 March 2023
At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, ...
Insights and Analysis
Registered Content
21 March 2023
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...
News
23 February 2023
On 23 February 2023, the Loan Market Association (LMA), the Loan Syndications & Trading Association (LSTA) and the Asia Pacific Loan Market Association (APLMA) published updated...
News
22 February 2023
The Tax Administration Service published the coordination strategy for taxpayer audits for the fiscal year 2023, which mainly consists of management by the tax authority for taxpayer...
News
08 February 2023
Trustees which are UK resident, have UK assets or income which trigger a UK tax liability or directly acquire UK land on or after 6 October 2020 will generally have to register the trust...
Insights and Analysis
01 February 2023
Beginning 1 January 2023, the US tax rules impose a “secondary” or “backstop” withholding obligation on both US and non-US partnerships. Under the new provisions,...
News
30 January 2023
Due to the anonymity of non-fungible tokens’ (“NFTs”) transactions, sellers face practical difficulties in determining whether or not they should charge Spanish Value...
News
27 January 2023
On 21 January 2023, a Regulation of the Ministry of Economics, setting out the requirements to obtain the status of ethical and sustainable banking operator, was published in the Official...
News
19 January 2023
On 12 January 2023 the Spanish Ministry of Finance published a draft of its long-awaited list of non-cooperative jurisdictions. Spain has finally not followed the EU approach with some...
