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

Cuatrecasas Law Firm of the Year Interview

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.

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.

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.

LFOTY Interview With KM Partners Ukraine

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.

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.

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.

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.

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?

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.

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 Spanish Government Insists on Raising Taxes

Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

Three Steps to Follow when Contesting Tax Penalties

Anthony E. Rebollo

Take these steps to avoid paying hefty tax penalties.

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.

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.

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.

Spanish Inheritance and Gift Tax Changes

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.

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.

Spanish General State Budget Approval 2019

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.

Sun Tax Out, Self-Sufficiency In

Mariano Roca López

How Spain is paving the way for self-sufficient homes.

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.

New Tax Incentives In Spanish Film Industry

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.

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.