Spain: Complexities of participation exemption and the CFC rules Gonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad. By Gonzalo Gallardo December 01 2021
Spain: Protocol of the Spain-US tax treaty enters into force Gonzalo Gallardo of Garrigues explains the changes to come following ratification of the Spain-US protocol. By Gonzalo Gallardo October 15 2019
