Posts

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…

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”)…

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…

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…

The protection of Venture Capital

Venture capital, which is basically the name given to the risk capital geared to the early stages of a company’s life, such as the seeding phase, start-up and up to about the first three to five years of a business’s life, is becoming more…

Investment options in Spain that allow obtaining Golden Visa

There are several investment options in Spain that allow for the obtaining of investor visas (Golden Visa), these are residence visas that allow unlimited travel through the Schengen area, that do not oblige having a residence in Spain, and…

Global Mobility: Visa and Immigration Options for Spain-United States

On 20 February 2018, Michael Kabik from Kabik Law (USA) and Mª Eugenia Blasco Rodellar from AGM Abogados presented at the Barcelona Chamber of Commerce "Global Mobility: Visa and Immigration Options for Spain-United States" to a group of local…

The Drag-Along or drag clause and its inclusion in the Articles of Association

The recent Resolution of the General Directorate of Registries and Notaries (DGRN), dated December 4, 2017, is relevant as it resolves in favour of the possibility of registering the so-called Drag-Along clauses or drag clauses into the Companies…

How can I hire a foreign student in Spain?

Spain is a destination of great attraction for international foreign students, both undergraduate and postgraduate or masters, the number of non-EU students does not stop growing year after year, and this international talent enriches the…