Insights
Find the latest thinking from Ashurst - in-depth insights, new research, and original ideas from our specialists across the firm.
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7 Results
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Tax INSIGHT
20 Oct 2020 Mandatory disclosure of cross-border arrangements (“DAC 6”)
The Directive (EU) 2018/822 of 25 May 2018 concerning the automatic exchange of information in the field of taxation in relation to reportable cross-border…
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global tax insight - issue 5
31 Oct 2019 The Spanish Digital Tax
Authors: Eduardo Gracia, Partner; Javier Hernández Galante, Partner; Ricardo García-Borregón, Senior Associate; Lorena Viñas, Expertise Lawyer
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global tax insight, issue 4 | europe
25 Sep 2018 EU reporting rules on cross-border tax planning
New EU rules have been introduced which will require intermediaries or taxpayers to report information in respect of potentially aggressive cross-border tax…
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global tax insight, issue 3 | spain
05 Dec 2017 The latest relevant Spanish case law on transfer pricing
This article aims to highlight the most relevant rulings issued recently by the Spanish courts in relation to a matter as broad and complex as transfer…
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Global Tax insight, Issue 2 | Spain
08 May 2017 Anti-abuse and the EU Parent-Subsidiary Directive: analysis from the Spanish perspective
Anti-abuse and the EU Parent-Subsidiary Directive - analysis from a Spanish perspective
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global tax insight - issue 1
15 Sep 2016 Spanish Court Denies Interest Deductions in Cross-Border Financing
A landmark decision following the publication of the OECD's Final Report on Base Erosion and Profit Shifting in 2015 (the Final Report). The Spanish Central…
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CREDIT FUNDS INSIGHT
01 May 2016 Issue 6, May 2016
Eduardo Gracia and Lorena Viñas explore the problems in detail Malta: The Notified AIF Malta has launched a new fund structure – the Notified AIF Diala…