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.
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.
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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.
The Spanish Government Insists on Raising Taxes
Mariano Roca López
With a new government in Spain, big changes are coming to taxpayers.
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.
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.
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.
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.
Seven Common Tax Issues to Consider When Negotiating Your Divorce Settlement
P. Lindley Bain
During your divorce, you will be faced with various tax issues and it is important that you explore those issues with an appropriate professional before you start to negotiate your final divorce settlement.
Recent Case Law on Cross-Border Reorganizations
Marie-Hélène Raffin
The Euro Park decision is bound to facilitate the application of the French favorable tax regime to cross border mergers and spin-offs.
In the News Weekly Roundup: Court Rules for Taxes in Online Retail
Best Lawyers
News from our listed lawyers. This week: New leadership at Richards, Layton & Finger, and developments in the Supreme Court.
Lecher Pays
Ann E. Evanko and Katherine L. Wood
Can social change be sped up via legislation? A key provision of the recent tax-law overhaul, clearly written with #MeToo in mind, suggests it can.
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.
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.
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.
Monica Biringer and Firoz Ahmed on Canada's Changing Tax Practice
Best Lawyers
The attorneys from Canada's 2019 "Law Firm of the Year" winning Osler, Hoskin & Harcourt look at their achievements over the past year.
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.
Baraona Fischer & Cia on the Changes Coming to Tax Law in Chile
Best Lawyers
Juan Manuel Baraona of the 2019 "Law Firm of the Year" award-winner for Tax Law in Chile discusses forthcoming regulations, career highlights, and his secrets to success in an interview with Best Lawyers CEO Phillip Greer.
