Legal Insights
Thought leaders from around the world contribute their perspectives on landmark cases, new legislation, and legal perspectives on new technologies, business practices, and civil procedure.
Featured Articles
Sun Tax Out, Self-Sufficiency In
Mariano Roca López
How Spain is paving the way for self-sufficient homes.
Q&A with Albors, Galiano Portales
Best Lawyers
An interview with Albors, Galiano Portales, a 2018 "Law Firm of the Year" in Spain.
New Criteria to Determine Spanish Individuals’ Tax Residence
Mariano Roca López
Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.
Good News for the Spanish Inheritance and Gift Tax
Mariano Roca López
Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.
The Residency Visa for Foreign Investors—Or the Golden Visa
Mariano Roca López
Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.
ECOFIN reaches political agreement on Anti-Tax Avoidance
Mariano Roca López
EU finance ministers reached a new agreement March 13 to tackle aggressive tax schemes in the EU.
Why Law Firms are Embracing Sustainable Development Goals
Best Lawyers
Uria Menendez Abogados is committing itself to Spain's progressive environmental policies.
Unpacking the 2019 Spanish General State Budget
Mariano Roca López
A union between two left-wing parties in Spain has led to a new budget agreement that could raise personal and corporate income taxes.
Digital Economy vs. Permanent Establishment
Mariano Roca López
Limitations of the Spanish taxation system to effectively tax certain incomes.
Taxation in Spain for the Purchase of Used Goods on C2C Platforms
Mariano Roca López
Trends that have had an impact in the tax sphere in Spain.
What Spain’s Proposed ‘Google Tax’ Means for its New Economy
Mariano Roca López
How the Spanish Stability Program is tapping new sources of tax revenue.
The Spanish Government Insists on Raising Taxes
Mariano Roca López
With a new government in Spain, big changes are coming to taxpayers.
How New Spanish Tax Incentives Are Building a Film Industry
Mariano Roca López
New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.
New Means of Doing Business, New Legal Institutions?
Joan Roca Sagarra
From the public sector to the new cooperative private businesses, we will have to review the traditional legal institutions.
Bitcoins: Tax Treatment in Spain of a Foreign Currency
Mariano Roca López
It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.
Brexit
Charles Cardon, Carmen Maria Mozun Munoz, Tiago Ferriera de Lemos, and Lia de Pessoa Negrao
Attorneys from France, Spain, and Portugal weigh in on the effects that Brexit may have on their respective countries.
Trends in Medium- and Long-Term Incentive Plans for Senior Executives in Spain
Salvador Espinosa de los Monteros Garde
Both in Spain and internationally, this attention has led in recent years to the publication of (i) good practice recommendations; (ii) good governance codes; and (iii) legislative rules on compensation.
Corporate Criminal Compliance in Spain
Victor Jimenez Carbayo
Four issues must be fulfilled: a legal person can be punished for the crime, the individual who has committed the crime is a member of the organization, the corporation directly or indirectly benefits, and the corporation has not implemented any measures to prevent the commission of the crime.
The European Regulation on Data Protection and Brexit
Anna Viladàs Jené
After many years of negotiations, on 27 April 2016, the European Regulation concerning the protection of individuals in respect of the processing of personal data and the free movement of this data (hereafter, “the Regulation”), has finally seen the light of day.
How Preventative Counsel Is Changing Criminal Defense
Best Lawyers
Ayala Gómez discusses Oliva-Ayala's 2019 "Law Firm of the Year" award for criminal defense law in Spain.
REAGREEMENT: A Last Chance when Faced with Liquidation
Joan Antoni Borràs Abós
Although it is evident that the intent of the framers of the Insolvency Law was always to favor the conclusion of the insolvency by the debtor...
The Purchase of a Productive Unit of a Company in an Insolvency Proceeding
Antonia Magdaleno
Is it a good deal and a safe opportunity for investors?
Salvador Dali's Legacy: Deprived of Image Rights?
Antonio Muñoz Vico
It is beyond question that personality rights expire with death and that post-mortem protection of such a personal sphere should be limited to preserving memory.
Thomas Thalhofer of Noerr on the Future of German IT Law
Best Lawyers
Noerr received the 2019 "Law Firm of the Year" award for Information Tehcnology Law in Germany.
New European Unitary Patent Is Not-So-Wonderful
Michael B. Fein
If the European Parliament and the 25 participating states were trying to emulate a U.S. patent and replace the present Balkanized system wherein each state has its own patent granting authority and courts handling patent litigation, it has failed miserably.
Morrison Foerster Wins Jury Trial for University of California Davis
Morrison & Foerster
Jury trial won for the University of California Davis in—yes—a strawberry patent infringement case.
Q&A with Dan McMahon of Wilson Elser Moskowitz Edelman & Dicker
Best Lawyers
An interview with Advisory Board member Dan McMahon of Wilson Elser Moskowitz Edelman & Dicker.
