Spain
Firms announced tax hires and promotions across Europe and the US, while fresh figures from Ireland showed corporation tax receipts edging down in the first quarter
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
Baker McKenzie advised two of the member firms involved, while several advisers provided transaction counsel to US-based Grant Thornton Advisors
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid -
Sponsored by Garrigues SpainNicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s modification on the controlled foreign company regime, and how a Directorate General of Taxes ruling has enhanced clarity
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Sponsored by Garrigues SpainJavier de Rojas and Jose Ignacio Ripoll of Garrigues Madrid explain how producers and financers are increasingly taking advantage of Spain's clarified tax credit system for film, audiovisual, and live performance financing
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