In March 30, 2021, the authorities of China and Spain exchanged the final ratification of the articles, signed in November 28, 2018, modifying the current tax treaty of November 22, 1990. The new treaty has entered into force in May 2, 2021. The main changes to...

Link to EPFL According to the Spanish Constitution, in its article 18.1, the image rights are recognised alongside other personal rights, such as the honor and privacy. The purpose of the constitutional protection is to disallow illegal third party infringements, in the context of their moral...

The Spanish Corporate Income Tax Act 27/2014, regulates in its articles 107 and 108, the well-known Spanish holding company regime or ETVE (Entidad de Tenencia de Valores Extranjeros). It consists of an special tax planning tool with the aim at granting tailored tax benefits to...