The right to appeal in criminal cases is embodied in Article 2 of Protocol No. 7 to the European Convention on Human Rights (ECHR) to...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
On 28 September, Spain deposited with the OECD its instrument to ratify the Multilateral Convention to Implement Tax Treaty Related...
Japan and Spain have signed a new tax treaty in connection with income taxes and to prevent tax evasion and avoidance (the “Treaty”). The...
The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued...
The Spanish government has started the legislative process for approving a 3% digital services tax (DST): the Spanish Parliament...
Council Directive (EU) 2018/1910 was transposed into Spanish law on 4 February 2020. Together with Council Implementing Regulation (EU)...
New rules will significantly ease the access by qualified Collective Investment Undertakings (CIUs), Alternative Investment Undertakings...
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...