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...
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Parent-subsidiary exemption: Spanish court recognises its application to a Luxembourg holding company
The Spanish National High Court (‘the High Court’) has issued a judgment (‘the judgment’) on the entitlement of a non-resident taxpayer...
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