Developments in Spanish tax exemptions for sovereign investors: impact for M&A deals and tax disputes
The domestic Spanish tax code does not, of itself, provide for any specific exemptions or favourable regimes for foreign sovereign...
The domestic Spanish tax code does not, of itself, provide for any specific exemptions or favourable regimes for foreign sovereign...
Private equity managers generally co-invest in the managed fund alongside fund investors. They also hold carried interest, which gives...
The long-awaited judgements of the European Court of Justice (ECJ) on fundamental questions of the German rules for fiscal unities (i.e....
The UK government recently published an unexpected consultation setting out proposals to both legislate and reform the existing UK...
In this blog, we examine the recent, and helpful, Planet case (20 May 2022, #444451, Société Planet; concl. C. Guibé), in which the
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