JONES DAY TALKS®: Collective Actions in Spain: A Look Around and the View Ahead
JONES DAY TALKS®: Private Antitrust Litigation in Spain
JONES DAY PRESENTS®: Trade Secret Enforcement in Spain
Viewpoints: President José María Aznar Examines Economic Landscape in Latin America
Open for Business: Who's Investing in Latin America
1. TYPES OF BUSINES ENTITIES - 1.1 Description of the types of entities available in each jurisdiction through which to conduct business - • Limited companies: Corporation and Limited Liability Company - When...more
The Spanish interest limitation rule establishes that net financial expenses are deductible for Spanish Corporate Income Tax ("CIT”) purposes with the annual limit of the higher of (i) 30% of the Tax EBITDA (as defined in the...more
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 jurisdictions. The draft Spanish list...more
1. TYPES OF BUSINES ENTITIES - 1.1 Description of the types of entities available in each jurisdiction through which to conduct business - Limited companies: Corporation and Limited Liability Company - When...more
1. TYPES OF BUSINES ENTITIES - 1.1 Description of the types of entities available in each jurisdiction through which to conduct business - Limited companies: Corporation and Limited Liability Company - When setting up a...more
The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to obtain the refund of the withholding tax...more
On 14 January 2019, Spanish Government published the 2019 draft State Budget Bill of Law (the Bill), which has been sent to Congress of Deputies for further discussions and approval. The following tax amendments have been...more