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
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.
Social Media and Other Innovations Are Jarring the Judiciary
Michelle V. Rafter
Judge Shira A. Scheindlin means it when she says social media is “totally disrupting the court system.”
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.
Litigating in Tongues
Katie Botkin
Multilingual E-Discovery Can Present Beaucoup Problems If Managed Incorrectly.
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?
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.
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.
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.
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.
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.
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.
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.
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.
The Spanish Government Insists on Raising Taxes
Mariano Roca López
With a new government in Spain, big changes are coming to taxpayers.
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 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.