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
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.
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.
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.
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.
Is Your Contractual Partner Insolvent or under Criminal Investigation?
Violeta Saranciuc and Cosmin Vasile
This is how it may affect your ongoing dispute.
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.
Olga Prosyanyuk of Aver Lex on Her Criminal Defense Practice
Best Lawyers
Aver Lex won the 2019 "Law Firm of the Year" award for Criminal Defense in Ukraine.
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.
Three Steps to Follow when Contesting Tax Penalties
Anthony E. Rebollo
Take these steps to avoid paying hefty tax penalties.
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.
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.
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.
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?
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.
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.
Q&A with Konstantin Mikhel at Vlasova Mikhel & Partners
Best Lawyers
A Q&A with Konstantin Mikhel of Vlasova Mikhel & Partners about his experiences and the legal field in Belarus.
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.
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.
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.
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.
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.
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.
The Spanish Government Insists on Raising Taxes
Mariano Roca López
With a new government in Spain, big changes are coming to taxpayers.
Sun Tax Out, Self-Sufficiency In
Mariano Roca López
How Spain is paving the way for self-sufficient homes.
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.
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.
