Jul 06, 2023 Parent-subsidiary tax exemption: Spanish Supreme Court confirms application to a Luxembourg holding company as the beneficial owner By Maria Mera Silvia Paternain The Spanish Supreme Court (‘the Supreme Court’) has issued a judgment upholding the Spanish National High Court (“the High Court”)...
May 11, 2023 Developments in Spanish taxation of dividends received by non-resident investment funds By Maria Mera The Spanish Supreme Court has recently confirmed that dividends paid by Spanish companies to non-resident open-ended alternative...
May 26, 2022 Withholding tax issues on Facility Agreements: traps for the unwary By Jill Gatehouse Maria Mera Brin Rajathurai The basic position on withholding taxes in LMA facility agreements is often summarised by saying that the borrower only takes change of...