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.
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.
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.
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.
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.
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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.
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.
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.
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
Motion Sustained
Elise Scott, Madalyn Brown, and Bob DeMott
Corporate social responsibility isn’t just good for the planet—increasingly, it’s good for business, too.
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.
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.
The Generals’ Next War
Gayatri Joshi & Alison Torbitt
Businesses’ Sense of Corporate Social Responsibility Is Increasingly Driving Long-Term Growth. Here’s How General Counsel Can Best Confront CSR’s Numerous Challenges and Opportunities.
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.
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.
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.
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.
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.
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 Is a Pooled Community Trust and How Does It Help Keep New Yorkers in Their Homes?
Anthony J. Enea
A pooled community trust allows disabled people who have Medicaid coverage to spend their monthly income that is designated as "surplus" on their own immediate living expenses and daily needs.
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New Year Ushers in New Formulas for Calculating Maintenance Payments in Divorce Proceedings
Timothy E. Weiler
The anticipated outcome of the adoption of the increased income threshold is to reduce litigation about the amount of maintenance to be paid by simply applying the statutorily mandated calculation to more individuals with a much higher annual income.
