¿Quieres tener tu propio blog?
Planning en TAXPAPERS
Las burbujas de Cadbury-Schweppes y el régimen CFC en la UE
El dictamen del TSJE en el caso Cadbury-Schweppes de diciembre de 2006 ha generado en los estados miembros de la UE una corriente legislativa para adaptar los ...leer completo
The Double Tax Grid (DTG) 1.0
I am working on a spreadsheet including all the countries and territories member of the United Nations, both in columns and rows, in order to produce a grid of double ...leer completo
A farewell to Arm´s (Lenght)
La ley 35/2006, de 29 noviembre, de medidas de prevención del fraude fiscal, incluyó la reforma del artículo 16 del impuesto de sociedades, modificando el régimen de ...leer completo
Special Tax Regime for companies providing residential leasing in Spain
It´s not a secret that property market boom in Spain has passed away. Prices are no longer rising, in real terms at least. Spanish property prices are 197% higher than ...leer completo
Overview of the Non Residents Income (and Capital Gains) Tax in Spain
Incomes and capital gains of non residents –individuals and corporate bodies- in spanish territory are subject to Impuesto de la Renta de No residents (IRNR); ...leer completo
UK Limited Liability Partnerships: new kids in town
UK Limited Liability Partnerships (LLP´s) are becoming popular in tax planning. Its corresponding legislation was passed in 2000. An LLP is a separate legal entity ...leer completo
Subcapitalización: la sentencia Test Claimants in the thin Cap Group Litigation
La subcapitalización es una herramienta habitual en la planificación fiscal; literalmente, consiste en financiar, en lo posible, una filial, con empréstitos, en lugar ...leer completo
The UK trust, an efficient tax planning vehicle
As you know, non residents are not generally subject to capital gains tax in the UK, even where the assets from which the gain is derived are situated in British ...leer completo
