6/29/2021 2:56:32 PM Spanish National Court follows CJEU in placing burden of proving abuse on Spanish tax authorities By Guillermo Canalejo David López In a ground-breaking ruling, the Spanish National Court (Audiencia Nacional) held that the burden of proof of abuse falls on the Spanish...
3/22/2020 12:00:00 AM Fiscal responses to COVID-19 By Tanja Velling Markus Ernst Guillermo Canalejo Andrea Manzitti Maarten van der Weijden Victor Camatta +3 more... Show less As countries ramp up social distancing measures to combat COVID-19, the economic costs of the virus spiral and the G7 leaders have called...
11/27/2019 3:19:08 PM Easier access for EU CIUs, AIFs and pension funds to Spanish tax exemption By Guillermo Canalejo New rules will significantly ease the access by qualified Collective Investment Undertakings (CIUs), Alternative Investment Undertakings...
9/13/2019 4:16:19 PM A new Protocol will significantly amend the U.S.-Spain Tax Treaty By Guillermo Canalejo On 27 November 2019, the U.S.-Spanish Tax Treaty, which dates back to 1990, will be significantly amended by the entry into force of a...