Herbert Smith Freehills Kramer

The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact

Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment

Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds

With a new government in place, the evolving tax landscape presents both opportunities and challenges for taxpayers