Tagged: double taxation


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,...


Multinationals and the latest international tax trends

Last week Garrigues staged a 1-day event to analyze the latest international tax trends from the standpoint of multinational companies. The participants included Néstor Carmona, Head of the Spanish Office for International Taxation (“ONFI”),...


Aggressive tax planning in the international arena

Various international forums are labeling as “aggressive” certain tax planning which, while strictly legal, leads to an unintended outcome. Thus, advantage is taken of legal loopholes, complex techniques or, simply, the absence of harmonization/coordination...