Attending the 2018 world conference of the International Tax Specialist Group (ITSG) in Beijing, China 23-26 October. ITSG consists of a closely knit team of international tax advisors with members in over 50 countries around the world. Within the 2018 conference one session has been addressed 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...
The aim of this tax article is avoid potential taxation shortcomings when dealing with Spanish properties. The scope of the main tax implications is limited to the purchase and maintenance of Spanish properties owned by non-residents in Spain, from the fiscal viewpoint. Below are summarized the...
In September 28th 2013 was published in the Official Gazette a special Law tailored for the internationalization of the companies, as well as to support the entrepreneurs. In this regard, particular measures have been enacted for the purposes of attracting foreign investors. In particular, a Residency...
It is well known that Spanish tax legislation contains a qualifying provision, fostering the establishment of temporary inbound residents or impatriates. It did become relevant in the international tax arena, where famous sportspeople could benefit from it. In fact, the tax law regulating said tax regime...