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

New Tax in Catalonia: Tax on Companies’ Non-Productive Assets

Mariano Roca López

The New Tax Is Levied Annually on Entities That Own Certain Non-Productive Assets

Digital Economy vs. Permanent Establishment

Mariano Roca López

Limitations of the Spanish taxation system to effectively tax certain incomes.

A Taxing New World for Nonprofits

Elizabeth J. Atkinson

Extensive changes to U.S. tax law will have significant effects on the nonprofit sector. What to expect—and how to cope.

The Spanish Government Insists on Raising Taxes

Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

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.

Incomplete Tax Expenses

Sergey Pepeliaev

Economists are very robust in pushing their ideas forward into legislation, and lawyers often pay no attention to the legal inconsistency of such innovations.

Owning Bitcoin May Complicate Your Estate Plan and Income Taxes

Anthony J. Enea

Your cryptocurrency assets could pose problems when it comes to your income and estate taxes.

Clients Should Understand Basic Financial Consequences of a Divorce

Steven Fernandez

Spouses who get divorced will have to adjust how they file their taxes, what income and liabilities they must report for tax purposes, and even how they approach discussions about alimony and spousal support.

Spanish General State Budget Approval 2019

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.

Three Steps to Follow when Contesting Tax Penalties

Anthony E. Rebollo

Take these steps to avoid paying hefty tax penalties.

Spanish Inheritance and Gift Tax Changes

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.

Leveraging French Tax Subsidies in Film Composition

Annabelle Gauberti

For composers hoping to work on French films, the state subsidy system and tax advantages offer a point of leverage in the notoriously tough industry.

Cuatrecasas Law Firm of the Year Interview

Opening Pandora's Box in Portuguese Tax Law

Best Lawyers

Diogo Ortigão Ramos discusses Cuatrecasas' 2019 "Law Firm of the Year" award for tax law in Portugal.

Sun Tax Out, Self-Sufficiency In

Mariano Roca López

How Spain is paving the way for self-sufficient homes.

Tax Saving Opportunities under Puerto Rico Incentives

Alexis R. González-Pagani

Puerto Rico offers a variety of attractive incentives packages that cover multiple industry sectors.

The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients

Mariano Roca López

Could lawyers be held responsible for their client's fraudulent activity?

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.

Between a Rock and a Hard Place: The Preparation and Filing of Sensitive Tax and Information Returns, and the Practitioner’s Dilemma

Richard J. Sapinski

Richard J. Sapinski and Eric L. Green discuss defending someone under investigation in a criminal tax case and examine how these cases can get complicated by “sensitive tax returns.