World tax challenges in digital economy
The OECD has recently released that the International community has renewed commitment to address tax challenges from digitalisation of the economy. The OECD / G20 Inclusive Framework on BEPS, which groups 137 countries and jurisdictions, agreed during its 8-9 October...
The Double tax Convention between Spain and Chile
Overseas Spanish investments, whether these are done on a private or business basis, constitute an increasingly common practice. These require knowing the tax burden in each country in order to obtain the maximum return on the investment. To this end, the existence of...
Spanish tax consequences deriving from teleworking – for non resident companies
It is important to note that determining whether or not a permanent establishment exists is not always easy, and it is enough for the foreign company to dispose of premises in Spain at its disposal, irrespective of the legal title to use it, or that the employee has...
The new EU list of non tax – cooperative countries
The list preparation is a dynamic process that shall continue in 2018 and that will have different phases. It is foreseen that a letter will be sent to all countries forming part of the list, explaining the decision to include them in it as well as the measures that...