European Tax

As part of the EU’s economic recovery package and circular economy policies, the EU introduced a “plastic levy” based on the amount of...

In line with new international criteria, the term “tax haven” used in Spanish Royal Decree 1080/1991 (that’s right, 1991!) has been...

Although the recent approval of the Start-up Law in the “common” Spanish territory (as opposed to the historic territorios forales of the...

In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...