Hybrid Mismatch arrangments consist of an international corporate structure utilising a tax loophole created by the diversity of Corporation Tax rules in different countries. Technically a practice of tax optimisation, after BEPS, we do not believe there is space … Read More
No doubts that Brexit will have a tremendous impact on tax policies and legislation and although it is still soon to foresee the consequences, we would like to highlight the three broad areas of concern affecting businesses and trading.
1.… Read More
The big social and traditional media repercussion of the ‘Panama Papers’ seems to have faded now.
Apart from the anecdotical British Virgin Islands’ Financial Service Commission (FSC) fine to the law firm Mossack Fonseca , only a few investigations triggered … Read More
The aggressive tax avoidance scheme the supreme court is refusing a final appeal was based on Disney film rights. Film partnerships became popular as a means of avoiding tax after Gordon Brown set up tax breaks for the industry in … Read More
The Directorate General for Taxation and Customs sent a letter to the Spanish government last month informing that the European Commission had opened an infringement procedure against Spain regarding the famous Form 720, a form designed to register the Statement … Read More
All non-resident owners of a Spanish property have to pay an annual tax to account … Read More
The Regulation (EU) No 650/2012 of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the … Read More
As reported by Conflicts of Law, the article critically analyses the current approach of the European Court of Justice (ECJ) alongside the proposed alternatives to a unified European conflict of laws rule dealing with the problem of cross-border infringements of … Read More
According to Deloitte and as reported by Accountancy Age, despite significant economic headwinds, the European football market grew by 4% to €16.3 billion in 2009/10.… Read More