“It’s not Common to Reveal Internal Secrets, but the Sector must Continue to Professionalize; We will all Benefit.” Marbella. December…
The valuation of shares or participations company's valuation is a requirement for tax purposes due to various circumstances that may…
The historical background of the trust dates back to Roman and Germanic law, although it is a typical figure of…
Personal income tax is a direct, personal tax levied on the income of individuals, based on their personal and family…
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and…
This article is a continuation of the article "The merger of companies. General aspects" and aims to analyze one of…
The purpose of this article is to analyze one of the so-called "Special Mergers" regulated in Section 8 of Title…
This article is a continuation of the article "The merger of companies. General aspects" and aims to analyze one of…
In difficult economic times, restructuring operations are a common way to achieve economies of scale, centralize and reduce costs, and…
What is the SGAE? The General Society of Authors and Publishers is a non-profit association registered in the National Registry…