There are still a few months until the new General Data Protection Regulation (GDPR), which came into force in May 2016, is applicable. As of May 25, controllers and treatment processors must have implemented the necessary measures to comply with the new data protection regulation. It is direct application regulation that does not require to … Read more
The exemption on profits distributed by a company to its parent company cannot be limited on the basis of a general presumption of fraud or abuse established by national legislation In its recent judgment of December 20th, 2017, the Court of Justice of the European Union (CJEU) has ruled on the limits to the application … Read more
Form 232, informative tax return for linked transactions and transactions and situations related to countries or territories deemed tax havens. Last August, the Spanish Tax Ministry published Order HFP/816/2017, dated August 28th, approving informative tax return form 232 for linked transactions and transactions and situations related to countries or territories deemed tax havens. This new form includes … Read more
