Is Italy’s new definition of Permanent Establishment the right solution to prevent tax avoidance in digital economy?

Italian Budget Law has amended the domestic definition of Permanent Establishment (PE) to prevent artificial avoidance of PE status and make national legislation consistent with OECD’s Final Report on BEPS Action 7 and the Multilateral Convention…

Loss of .EU domains for UK businesses post-Brexit

In a statement issued on 28 March 2018, the European Commission announced that it will cancel all .eu top-level domains held by UK registrants when the United Kingdom exits the European Union. There is a suggestion that these domains could be…

What happens if a witness discusses employment tribunal proceedings when under oath?

In employment tribunal proceedings, witnesses are often told that they are under oath and are not able to discuss the case while they are still in the process of giving evidence. A recent case has demonstrated just how important it is to…

Proposal for a EU Directive on company restructurings

One of the main objectives of the Proposal for a EU Directive on preventive restructuring frameworks, second chance and measures to increase the efficiency of restructuring, insolvency and discharge procedures (hereinafter, the “Proposal”)…

Will we see an end to “smash and grab” adjudications?

Over the last few years the courts have seen an increase in what have become known as “smash and grab” adjudications. These adjudications arise when the employer has failed to serve a pay less notice at the appropriate time and they…

How will the executive directors’ remuneration work after Supreme Court judgment 98/2018?

The recent judgment issued by the Spanish Supreme Court (98/2018) on 26 February has changed the position imposed on the remuneration system for directors with executive functions. Until judgment 98/2018, the DGRN (Directorate General for…

GDPR - The top 7 myths we've heard from other businesses

With only 65 days until the GDPR comes into force we decided to look at some of the most common myths that are coming up in many of our conversations with other businesses. Perhaps you've got some of the same concerns? Top 7 myths relating…

Tax system for workers relocated to Spanish territory – Beckham Law

Do you plan to relocate to Spain for work? Is your company planning to relocate teams to a third country? If so, it will clearly be very useful to know the Spanish tax system applicable to workers who relocate to Spain, usually called the…