Monthly Archive: March 2017

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The new reform of the Corporate Income Tax Law

On Friday December 2, the Spanish Council of Ministers approved as a matter of urgency a package of tax measures aimed primarily at reducing the public deficit. Once again, the reform mainly affects businesses,...

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Are christmas hampers an acquired right?

In recent years, the majority of rulings given by our Courts and Tribunals in relation to so-called Christmas hampers have interpreted the issue in a flexible manner and therefore considered that the granting of...