17 Feb, 2017
A recent ruling by the Directorate-General of Taxes (“DGT”) reopens the debate regarding the personal income tax treatment of listed investment funds, known as exchange trade funds (“ETF”) and the particular aspects that must...
7 Jul, 2015
Since the beginning of the 1990s, Peru has introduced major legal reforms aimed at achieving greater legal protection for the country’s economic agents. The new 1993 Constitution implemented a policy designed to protect investors...
18 Jun, 2015
The importance of the Chinese economy today is unquestionable. In just thirty years it has established itself as the world’s second largest economy, in a textbook example of expansion and growth. China, however, is...
23 Jul, 2014
In general, the terms “accelerator” and “incubator” are used synonymously, although they refer to different concepts with distinct purposes and processes. In order to be able to understand the way in which an incubator...
14 May, 2014
It is that time of year again when we have our annual appointment with the Tax Authorities. Therefore, before the period for filing our tax return ends on June 30, it is advisable to...
29 Apr, 2014
Following on from our previous post on startups, and turning our attention to the investment process, today we will focus on two of the more complex forms of investment, which are generally used at a later and/or more mature stage:...
10 Apr, 2014
Taxand (the global network of exclusively tax firms of which Garrigues is the founding member) has expanded its operations to take in Africa. The firm has played a pivotal role in this project thanks...
27 Feb, 2014
The figures on the mergers and acquisitions registered in Spain in 2013 were recently unveiled. According to a report published by the consultancy firm TTR, the deals recorded over the course of this past...
11 Feb, 2014
The recent subject of a blog, fiduciary arrangements in Colombia are a concept frequently used as a means to structure and develop complex, large-scale business deals. The article made mention of various common scenarios...
18 Dec, 2013
As borne out by a recent European Union survey, industrial espionage has become a major headache for tech firms, giving rise to the pressing need for legal changes in order to more efficiently safeguard...
