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
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.
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.
The Spanish Government Insists on Raising Taxes
Mariano Roca López
With a new government in Spain, big changes are coming to taxpayers.
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.
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.
Sun Tax Out, Self-Sufficiency In
Mariano Roca López
How Spain is paving the way for self-sufficient homes.
Panama Papers: Evasion and Avoidance
Best Lawyers
Attorneys from across the world consider what the future holds for businesses and individuals with foreign holdings and investments.
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.
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.
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.
Three Steps to Follow when Contesting Tax Penalties
Anthony E. Rebollo
Take these steps to avoid paying hefty tax penalties.
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.
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.
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.
Henry M. Matri, Hackensack "Lawyer of the Year" for Corporate Law 2017
Cole Schotz
Hank Matri co-chairs the corporate department at Cole Schotz that he founded nearly three decades ago.
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.
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.
For the Greater Good
Nancy Lippincott
San Francisco nonprofit specialist Rosemary Fei on advice for young careerist women and helping make the world a better place.
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.
Q&A With Alexander Minin of KM Partners, 2019 "Law Firm of the Year" Winner for Tax Law in Ukraine
Best Lawyers
Alexander Minin discusses his tax practice at the 2019 "Law Firm of the Year" winning firm.
Legal Trends Overview for the Real Estate and Construction Markets in Northwest Russia
Maya Petrova
The Russian courts are, with increasing frequency, upholding challenges brought by real estate owners who are indignant about unfair cadastral valuations placed on their immovable property.
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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.
It's Cheaper, But What's the Cost? - Uber and the Sharing Model
Sean T. McGee
Union-side counsel provides information about the safety of Uber.
The Incredible Improvement in the Business Environment in Brazil in the Last 10 Years
José Vinícius Bicalho Costa, Jr.
Often we come across statements about the complex business environment in Brazil—questions about the difficulties of starting a business, the slowness of the judiciary, and the legal aspects of tax, labor, and business.
Digital Economy vs. Permanent Establishment
Mariano Roca López
Limitations of the Spanish taxation system to effectively tax certain incomes.
