As of Jan 01, 2015, new rules to locate telecommunication, radio or TV broadcast and electronic services shall come into effect. The change will imply that if these services are rendered to end-users, then they shall locate at the State where the end-users are...
Last July 30th the Decree-Law 592/2014, of 11 July, regulating academic internships of university students, was published. These academic internships , that aim to allow university students to apply and complement their learning, to receive practical experience that...
Profit sharing loans have proven to be an effective tool to balance companies equity while at the same time allowing for the possibility to deduct variable interest based on the evolution of borrower’s business. The future of this type of financing can be at challenge...
The Spanish tax authorities have recently started a massive investigation on the compliance of the formal requirements set forth by mercantile regulations in relation to Director’s fees so that they qualify as a tax deductible expense. This new challenge only adds...